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All Journal Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA Scholaria: Jurnal Pendidikan dan Kebudayaan Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL INSTEK (Informatika Sains dan Teknologi) IRJE (Indonesian Research Journal in Education) Journal of Education Technology Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal ICT : Information Communication & Technology Jurnal Ilmiah Akuntansi Manajemen Jurnal Pendidikan Sosiologi Undiksha Jurnal Cahaya Mandalika Bharanomics ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING EDUTECH : Jurnal Inovasi Pendidikan Berbantuan Teknologi Berajah Journal Arus Jurnal Sosial dan Humaniora Jurnal Nasional Teknik Elektro dan Teknologi Informasi J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Pengabdian Mandiri Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Abdi Masyarakat Multidisiplin Journal of Education and Religious Studies SWARNA Jurnal Ilmiah Pengabdian dan Inovasi Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII ARMADA : Jurnal Penelitian Multidisiplin Jurnal Kimia dan Rekayasa JUDGE: Jurnal Hukum Indo-Fintech Intellectuals: Journal of Economics and Business Research Horizon Jurnal Teknologi Lingkungan Jurnal Smart Paud International Journal of Applied and Advanced Multidisciplinary Research (IJAAMR) Prosiding Temu Ilmiah Nasional Guru Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) The Indonesian Journal of Computer Science Jurnal Pengabdian Masyarakat Jurnal Nusa Akuntansi ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat PESHUM Menulis: Jurnal Penelitian Nusantara Jurnal Penelitian Hasil Hutan ETERNAL: English Teaching Journal International Journal of Social Sciences and Humanities Jurnal Ilmiah Pendidikan Citra Bakti Kagami : Jurnal Pendidikan dan Bahasa Jepang Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
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ANALISIS DETERMINAN PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2023 Sibarani, Revalino Sahat Tua; Espa, Vitriyan; Haryono
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17316

Abstract

This research aims to analyze the effect of leverage, capital intensity, profitability, and institutional ownership on tax avoidance in the food and beverage subsector companies listed on the IDX during the period of 2019-2023. 17 companies were selected using purposive sampling technique, resulting in 85 observations for the analysis The analytical method employed is panel data regression using Eviews 10. The results show that partially leverage, capital intensity, and institutional ownership have no significant effect on tax avoidance. However, profitability has a negative and significant effect on tax avoidance. Simultaneously, leverage, capital intensity, profitability, and institutional ownership have a significant effect on tax avoidance. According to agency theory, principals and agents are prepared to accept high tax consequensces if the companies achieve high profitability. Additionally, tax practitioners should particularly monitor companies with low profitability, as tax avoidance tends to increase.
Peran Media Sosial Instagram Dalam Pembentukan Konsep Diri Siswa SMP Negeri 3 Cibaliung Kartini, Uyun; Haryono
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.8562

Abstract

The development of digital technology and the widespread use of social media have had an impact on various aspects of life, one of which is the formation of adolescent self-concept. Social media functions as a platform for individuals, especially students, to express themselves, share experiences, and build self-identity. This study aims to examine the role of social media in the formation of students' self-concept, with a focus on how they view themselves and how they want to be perceived by others. This study uses a descriptive qualitative approach with interview, observation, and documentation methods to dig deeper into information about students' experiences and perceptions of social media. The results of the study indicate that social media has a very large role in the formation of students' self-concept. The use of social media allows students to explore their self-identity through images, statuses, and interactions with online friends, which contributes to efforts to find identity and social recognition based on actions, thoughts, self, and society.
TINDAK KORUPSI : BUDAYA PRAKTIK GRATIFIKASI DALAM PELAYANAN ADMINISTRATIF MASYARAKAT (ANALISIS SOSIOLOGI KORUPSI) Indah Ayu Lestari, Shafira; Haryono
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i2.668

Abstract

Korupsi telah menjadi masalah besar bagi kehidupan negara Indonesia. Didalam perspektif sosiologi korupsi, korupsi merupakan sebuah gejala sosial yang ada di masyarakat karena korupsi telah memberikan dampak yang besar di dalam aspek kehidupan masyarakat. Salah satu tindak korupsi yang sering ditemui adalah praktik tindak gratifikasi. Gratifikasi merupakan suatu tindakan yang dilakukan oleh individu dalam memberikan sebuah pemberian yang dimana pemberian tersebut memiliki makna atau tujuan tertentu. Tujuan dari penulisan artikel ini adalah : (1) Menguraikan praktik gratifikasi di dalam pelayanan administratif berdasarkan perspektif teori kecurangan (fraud) ; (2) Menguraikan faktor pendukung untuk budaya praktik gratifikasi berkembang di dalam kehidupan masyarakat. Metode yang digunakan oleh penulis adalah metode systematic review dengan teknik meta-sintesis kualitatif. Hasil dan pembahasan dari artikel ini adalah tindakan gratifikasi terjadi karena adanya tekanan, kesempatan dan pembenaran pelaku tindak gratifikasi dalam pelayanan administratif. Terdapat normalisasi dari masyarakat terhadap tindak gratifikasi yang dianggap sebagai hal yang lumrah untuk sebuah dalam memberikan tanda terima kasih kepada pihak yang telah membantu.
Improving the English Skills by Using Microsoft Office in the Learning Process for Management Informatics Students Pujiastuti, Eka; Erniyati, Yelni; Haryono; Ulum, Bahrul
ETERNAL (English Teaching Journal) Vol. 15 No. 2 (2024): August
Publisher : Prodi Pendidikan Bahasa Inggris, FPBS, Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/eternal.v15i2.496

Abstract

Information and communication high technology in the world of education can be given in numerous disparate forms turn on cast their votes function. Microsoft department exists as a form of information and communication technology, big-name software that can be used in the process of learning English. The purpose of this activity is to help students better understand the features provided by Microsoft Office, including the Microsoft Word application (integrating between EndNote and Word for writing citations and references) and PowerPoint (Making a video). Deplorably, the continuous online course has brought almost various challenges within the domain of instruction, including both the substance being instructed and the guidelines instruments utilized, eventually driving decay in learning results. This emphasizes the creation of Microsoft Office-based advanced assets for instructive purposes, which are at that point included within the learning preparation. The technique utilized in this think about was investigation and advancement. The media improvement handle utilized the Four-D worldview, as proposed by Thiagarajan and Semmel. The Microsoft Office-based computerized content learning offers intuitive learning through Microsoft Office that coordinates with the ELLMA learning administration framework. A test of 25 understudies at Politeknik Mitra Karya Mandiri was subjected to testing of the media amid the Learning Proses, which yielded positive acknowledgment comes about. The discoveries of this ponder propose that utilizing Microsoft Office-based computerized data is both practical and productive in upgrading understudy inspiration and making strides in learning results. This recommends that joining computerized learning into online instruction can be useful for directing college understudies. The approach is one of education, training, and practice as well as instruction and practice for 1st semester of information management students and 1st semester of Health Analyst at the Politeknik Mitra Karya Mandiri Ketanggungan Brebes. This mentoring activity received positive feedback from the target audience.
KONSEPSI WAKAF UANG DALAM MEMBERDAYAKAN UMKM DI INDONESIA Haryono
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 8 No. 01 (2024): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v8i01.6439

Abstract

Penelitian ini menyimpulkan bahwa konsepsi wakaf uang memiliki fleksibilitas yang sangat tinggi. Siapa pun berhak menjadi wakif hanya dengan mewakafkan uang sebesar Rp 10.000,- saja. Sistem pengelolaan wakaf uang melalui bank syariah dengan akad mudharabah memiliki jaminan keamanan pada pokok uang wakaf dan menjamin hasil yang diusahakan oleh bank syariah dapat diberikan kepada penerima manfaat dalam cakupan yang luas, termasuk UMKM. Penelitian kualitatif ini mendeskripsikan konsepsi wakaf uang yang salah satu manfaatnya dapat digunakan untuk pemberdayaan UMKM, penelitian menggunakan pendekatan hukum ekonomi syariah. Penelitian menyimpulkan bahwa wakaf uang dapat terus ditingkatkan dengan model investasi yang aman sehingga benefit yang diperoleh lebih besar dan dampak kebermanfaatannya akan jauh lebih besar. Model wakaf uang melalui bank syariah dirasakan belum efektif untuk membantu modal kerja UMKM di Indonesia. Besarnya ekspansi UMKM di Indonesia ini memerlukan modal kerja yang sangat besar sedangkan benefit wakaf uang masih sangat kecil. Relevansi kebermanfaatan wakaf uang terhadap pemberdayaan UMKIM di Indonesia sangat tinggi karena benefit wakaf uang lebih bersifat umum dan dapat dimanfaatkan sebesar-besarnya untuk kemaslahatan ummat. Namun dalam alokasi distribusinya harus proporsional dan berkeadilan, sehingga kaum dhuafa tersejahterakan dan UMKM terbantu permodalanannya.
The Study of Motifs, Functions, and Philosophical Meanings of Maha Sri Bijawangsa Laut Tribe of Indragiri Hilir Regency Yadona, Putri; Efi, Agusti; Haryono; Budiwirman; Elida
Indonesian Research Journal in Education |IRJE| Vol. 8 No. 2 (2024): IRJE |Indonesian Research Journal in Education|
Publisher : Universitas Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/irje.v8i2.29096

Abstract

This study aimed to analyze the motifs, functions, and philosophical meanings of the Maha Seribija Wangsa Songket of the Laut tribe. This study used a descriptive qualitative method with a cultural approach through document analysis, and the data analysis was performed using thematic analysis techniques. The results of the study are: (1) The Maha Seribija Wangsa Songket motif is a unified form consisting of the boat (Jalo), the compass point (Matu Meno), the anchor, the wave (Gelumbang), and the shell (Tengan) motif. The attributes of the Songket are the ladders, cross dice, service marks, Bengkong, and guide stick. (2) The functions of the Maha Seribija Songket of the Laut tribe leader include the coronation of the president, king, and sultan of the Laut tribe; the coronation of the vice president, ministers, patih, commander, laksmana, and formal ceremonies for the Laut tribe. (3) The philosophical meaning of the Maha Seribija Wangsa Songket includes the existence of the Laut tribe people in the middle of the sea and the coast, the direction of the Laut tribe in living their lives, the history of the Laut people who helped maintain the glory of the Malay Kings, the long, unbroken history of the Laut tribe people from the past until now, shellfish as the main livelihood of the Laut tribe people.
PENGARUH PENERAPAN MEDIA PEMBELAJARAN KARTU KUARTET BER- BARCODE TERHADAP MINAT BELAJAR PENDIDIKAN PANCASILA SISWA KELAS X SMAN 4 PEKANBARU Sindy Safitri; Haryono; Indra Primahardani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.27537

Abstract

This research is motivated by the low interest of students in learning at school, especially in the subject of Pancasila Education. Lack of learning innovation is one of the main causes. Therefore, the implementation of barcode quartet card learning media as an effort to increase students' interest in learning. The formulation of the problem in this study is whether there is an effect of the implementation of barcode quartet card learning media on the interest in learning Pancasila Education students of class X SMAN 4 Pekanbaru. The purpose of this study is to determine the effect of barcode quartet card media on students' interest in learning. This study is expected to provide scientific contributions in the field of education and become a theoretical basis in the development of Pancasila Education learning. The study used a quantitative method with a true experimental design. The location of the study was at SMAN 4 Pekanbaru, Jalan Adi Sucipto No. 67. The population consisted of all 416 class X students. The sample was determined through random sampling technique, obtaining two homogeneous classes with a total of 84 students. The results of data analysis showed that there was a positive and significant influence between the use of barcode quartet card media and students' interest in learning. The calculated t value = 2.830 > t table = 1.663 and sig. (2-tailed) = 0.006 < 0.05. Thus, the Ha hypothesis is accepted. In conclusion, the barcode quartet card media is effective in increasing the interest in learning Pancasila Education of class X students of SMAN 4 Pekanbaru.
PENGARUH MODEL PEMBELAJARAN DISKUSI TERBIMBING TERHADAP PENGEMBANGAN KETERAMPILAN BERPIKIR ABAD 21 DI SMKN PERTANIAN TERPADU PROV. RIAU Herma Liza; Gimin; Haryono
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 3 (2025): Volume 10 No3 September, 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i3.28548

Abstract

This research is motivated by problems in the learning process, namely students do not follow carefully when the teacher is explaining, students have difficulty in answering questions asked by the teacher. Low ability of 21st Century Thinking Skills, Lack of variation in learning methods used by teachers, and lack of student involvement in the learning process. Therefore, a guided discussion learning model is applied as an effort to improve students' 21st century thinking skills. The formulation of the problem in this study is whether there is an influence of the Influence of the Guided Discussion Learning Model on the Development of 21st Century Thinking Skills at Integrated Agricultural Vocational Schools in Riau Province. The purpose of this study is to determine the Influence of the Guided Discussion Learning Model on the Development of 21st Century Thinking Skills. This study is expected to provide scientific contributions in the field of education and become a theoretical basis for the development of PPKn learning. This study is a type of quantitative experiment with a one-group Pretest Posttest Design. The population in this study were grade X students. Sample data collection in this study was carried out by purposive sampling, as many as 1 class totaling 27 students. The results of the data analysis show that there is an influence and significance between the guided discussion learning model and students' 21st century thinking skills. The significance value (Sig.) Based on the mean is 0.853> 0.05. (2-tailed) of 0.001 <0.05. Thus, the Ha hypothesis is accepted. In conclusion, the Guided Discussion Learning Model is quite effective in improving the Development of 21st Century Thinking Skills of students at the Integrated Agricultural Vocational High School of Riau Province.
PENGARUH MODEL PEMBELAJARAN PROBLEM BASED LEARNING TERHADAP PRESTASI BELAJAR SISWA KELAS VIII SMP NEGERI 40 PEKANBARU Salsabilla Ramadhona; Jumili Arianto; Haryono
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 3 (2025): Volume 10 No3 September, 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i3.28581

Abstract

This study aims to determine the effect of the Problem Based Learning (PBL) learning model on the learning achievement of class VIII students of SMP Negeri 40 Pekanbaru in the Pendidikan Pancasila subject. The background of this study is based on the low activity and learning achievement of students caused by the use of conventional learning methods that tend to be one-way and less actively involve students. This study uses a quantitative approach with an experimental method and a Pretest-Posttest Control Group Design. The research sample consisted of two classes, namely the experimental class which was given treatment using the PBL model and the control class which used the lecture method. The instruments used were pretest and posttest tests and observations. The results showed that the average posttest score of the experimental class was 74, while the control class was 65.67. The t-test showed tcount (2.476) > ttable (1.671) which means there is a significant difference between the two groups. In addition, the N-Gain value of the experimental class was 0.3956 (moderate category), while the control class was 0.2016 (low category). Thus, it can be concluded that the Problem Based Learning learning model has a positive effect on improving student learning achievement. This model is also able to create more active, collaborative, and contextual learning in accordance with the demands of the Merdeka Curriculum.
ANALISIS NILIA-NILAI PANCASILA PADA TRADISI BURDAH DI KECAMATAN MANDAH Suharni, Syed Fajar YusFerry; Hambali; Haryono
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 3 (2025): Volume 10 No3 September, 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i3.28669

Abstract

This study aims to analyze the form of actualization of Pancasila values ​​in the Burdah tradition carried out in Mandah District, Indragiri Hilir Regency. The Burdah tradition is part of a local culture that is religious and has an important role in the social life of the community. This study uses a qualitative method with a descriptive approach. Data collection techniques are carried out through observation, interviews, and documentation involving five main informants, namely the Head of the Riau Malay Customary Institution (LAMR) of Mandah District, sub-district government officials, the Head of Burdah, Burdah actors, and community leaders. The results of the study show that the values ​​of Pancasila are reflected in the implementation of the Burdah tradition, including the value of Divinity which is reflected in the opening of the event with the reading of the Al-Fatihah surah, the value of Humanity through equal treatment of all people present, the value of Unity in togetherness of the community in carrying out the tradition, the value of Deliberation when determining the time and place of implementation, and the value of Social Justice through the involvement of all levels of society. In addition to being a means of preserving culture, the Burdah tradition also plays a role as a medium for strengthening the nation's ideology. However, the involvement of the younger generation is still relatively low, so it is a challenge in the sustainability of this tradition.
Co-Authors Abdul Haris ade rahmawati Ade Sutrisna Adellia Br Siahaan, Marsa Afli Audryna Afrizal, Stevany Agus Hardiansyah, Muhammad AGUS RIYANTO Agus Sulaksono Agus Yuwono Agusti Efi Aishy, Rahadatul Aisyah, Hanifah Aji Sukarno Allyn Pramudya Sulaeman Angga Mursitasari Aris Budi Setyawan Aswat, Ibnu Atiek Rostika Noviyanti Azmi Saleh Bagus Nurcahyo Bahrul Ulum Budi Santosa Budi Santoso Budiwirman Damayanti, Fera Dayu Kusuma, Hersandy Dedi Aprianto Dhafet, Nur Aeni Muhlisa Ditiya Himawati Elida Elok Heniwati Endang Siswati Engela Evy Ernawati Erniyati, Yelni Evita Vibriana Wulandari Evy Ernawati Fadhli Nur Afandi Fatmawati, Adinda Finalianti Roskaputri Gimin Hadir Hudiyanto Hambali Hani Harlan Herma Liza Hersandy Dayu Kusuma Hidayatullah I Nyoman Miyarta Yasa Ibtisamah, Ghinaa Icha Elisa Uli Kudadiri Indah Ayu Lestari, Shafira Indah Epriliati Indra Primahardani Irwan Kurnia iswanto Janah, Aminatul Jenika Dwi Fitria Joko Utomo Joko Utomo Juanda Astarani Juliandri Juliani Pudjowati Julius Nursyamsi Jumili Arianto Junaidi Junaidi Kapriana, Angga Permadi Karpriana, Angga Permadi Kartini, Uyun Khairul Anam Kingkel Panah Grosman Komsi Koranti Kurnia, Irwan Lalu Hasan Ashari Lasminiasih Ludyanto, Muhammad Ferdy Malathy Batumalay Mardedi, Lalu Zazuli Azhar Mardianingsih, Benardia Sucisakti Masrin Maulidah, Friska Mochammad Muchid Mochammad Rizal Monica, Della Muhammad Al Hafis Muhammad Raihan Wicaksono Muhsin Mushin Naufal Muhammad Kautsar Nazarrudin, Alfian Nella Yantiana Nugraha, M. Brigas Ajie Nur Fadhilah Okta Rinda Prihandoko Puji Astuti Pujiastuti, Eka Putut Handoko Rachmi Ridho Rahayu, Ainun Rahmadhani, Devi Rahmadona, Nova Renny Nur Afida Rina Sugiarti Rizki Wulan Novianti Rizky Hidayati Rumayya Rumayya Rusliyawati Ruth Clarissa Sabrina Mustika Putri Salsabilla Ramadhona Santoso, Handri Sari, Shinta Bella Sarifah Nurjanah Sasih Gunalan Sianipar, Ratu Santana Dewi Pertiwi Sibarani, Revalino Sahat Tua Sindy Safitri Skarmelia Goresti Getsemani Dala Solihudin Sri Erlinda Sri Nawangsari Sri Puji Ganefati Sri Sularti Dewanti Handayani, Sri Sularti Dewanti Sri Sumartiningsih Stanty Aufia Rahmat Sugeng Samiyono Sugianto Suharni, Syed Fajar YusFerry Susi Tri Wahyuni Syafiqoh, Aisyatus Tertio Kunto Dewo Titi Prihatin Ullya Rahmawati Vibriana Wulandari, Evita Vitriyan Espa Wardoyo Wijayanti, Selly Wiraputra, Muhammad Rizki Wiwik Handayani Wukuf Dilvan Rafa Yadona, Putri Yati B. Yuliyati Yudi Suryadi Zayyana Cendikia Medina