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All Journal Jurnal Penelitian Sains dan Pendidikan (JPSP) Jurnal Nusa Akuntansi
Isnaini, Rima
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Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Mathematics Physics Other

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Pengembangan Modul Berbasis Inkuiri Terbimbing Bermuatan Artikel Ilmiah Populer Pada Materi Sistem Saraf Kelas XI Isnaini, Rima; Ayatussa'adah, Ayatussa'adah
Jurnal Penelitian Sains dan Pendidikan (JPSP) Vol 1, No 1 (2021)
Publisher : Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.054 KB) | DOI: 10.23971/jpsp.v1i1.2776

Abstract

The purpose of this study is to find out the description, validity and practicality of guided inquiry-based modules containing popular scientific articles on nervous system. This type of research is Research and Development (R&D) with ADDIE development model consisting of 5 stages of development, namely Analysis, Design, Development, Implementation and Evaluation. Product testing is on a small scale at MA Darul Ulum Palangka Raya and the instrument used is a questionnaire validation of material experts and media experts to measure the validity and questionnaire responses of students and observations of the implementation to measure practicality. The results showed that the description of the module developed was in the form of a module whose base contained the stages of guided inquiry and was a module that met the material and media aspects and was in accordance with the ADDIE development stage. The module that was developed gained 87% material expert validation value with valid criteria and media expert validation obtained 75% percentage with sufficiently valid criteria and can be used at a later stage. While the practicality score obtained a percentage of 82% with very good criteria and the feasibility obtained a percentage of 97.22% with very successful criteria. Based on the results of the study, the guided inquiry-based module product containing popular scientific articles on the nervous system material was declared valid and practical on a small scale test at MA Darul Ulum Palangka Raya
PENGARUH INTENSITAS MODAL, TRANSFER PRICING DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Isnaini, Rima; Asih Handayani
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.18

Abstract

Taxes are the largest source of revenue for the country, making the realization of tax revenue a crucial aspect for the growth and development of a nation. This research aims to analyse the influence of capital intensity, transfer pricing, and sales growth on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The population and sample used in this research include all companies in the industrial sector. In sample selection, this research employs purposive sampling technique, consisting of 65 observational data from 13 selected companies. The data used in this study are secondary data, and a quantitative research method is applied. Tax avoidance in this research is proxied by using the cash effective tax rate (CETR). The data is processed using E-views version 12. The results of partial regression tests from this research conclude that 1) capital intensity has no significant effect on tax avoidance, 2) transfer pricing has no significant effect on tax avoidance, and 3) sales growth has a significant effect on tax avoidance. Simultaneous regression test results in this research conclude that capital intensity, transfer pricing, and sales growth collectively (simultaneously) influence tax avoidance.
Co-Authors Asih Handayani Ayatussa'adah, Ayatussa'adah