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All Journal J-MACC : Journal of Management and Accounting Jurnal Kedokteran Meditek JURNAL PENDIDIKAN BAHASA Jurnal Ilmiah Manajemen dan Akuntansi
Susan Susan
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Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Public Health Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PPH 21 (Orang Pribadi pada Multi Level Marketing di Surabaya) Yulia Setyarini; Susan Susan
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.379 KB) | DOI: 10.52166/j-macc.v3i1.1858

Abstract

Taxes are the main source of state revenue, one of which comes from an individual taxpayer. Taxes have a very important role to sustain development implementation and government spending. This study aims to determine the partial influence of the level of understanding of taxpayers, awareness, and tax sanctions on compliance with income taxpayer article 21 (individual taxpayer at multi level marketing in Surabaya). The research uses primary data by distributing questionnaires to individual taxpayers doing MLM work in Surabaya. The results of this study indicate that the understanding of the regulation does not partially affect taxpayer compliance because it has a significant level> 0.05 this is because the tax regulations are constantly updated resulting in a lack of understanding of taxpayers. For awareness, as well as sanctions taxation partially affect taxpayer compliance because it has a significant level <0.05.
Hubungan Antara Dislipidemia dengan Penyakit Jantung Koroner Pada Pasien Penyakit Jantung Oktober 2000-2004 Mardi Santoso; Susan Susan; Jovita Jovita
Jurnal Kedokteran Meditek vol. 12 no. 31 Mei-Agustus 2004
Publisher : Fakultas Kedokteran Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/jkdoktmeditek.v12i31.141

Abstract

PENGARUH PER, ROA, ROE, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2021-2024 Susan Susan; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ba15am51

Abstract

This study aims to analyze the effect of Price to Earning Ratio (PER), Return on Assets (ROA), Return on Equity (ROE), and Firm Size on Stock Returns in Consumer Non-Cyclicals sector companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research method used is quantitative with associative approaches. The sampling technique was carried out by purposive sampling, resulting in 56 companies as samples. The data used is secondary data obtained from financial statements. The results showed that partially PER has a negative and significant effect on stock returns. ROA has a positive and significant effect on stock returns. ROE and firm size have no effect on stock returns.
Peningkatan Keterampilan Membaca Anak Usia Sekolah Dasar Awal melalui Metode Montessori di Kota Bima Ulfa Widayati; Noor Leha; Akhmad Syakir; Jamiatul Hamidah; Susan Susan
JURNAL PENDIDIKAN BAHASA Vol. 15 No. 3 (2025): JURNAL PENDIDIKAN BAHASA
Publisher : STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/jpb.v15i3.3451

Abstract

Kemampuan membaca merupakan keterampilan dasar yang berperan penting dalam perkembangan literasi anak. Namun, hasil asesmen nasional menunjukkan masih banyak anak sekolah dasar di Indonesia yang kesulitan memahami bacaan sederhana, termasuk di Kota Bima, Nusa Tenggara Barat. Penelitian ini bertujuan menganalisis efektivitas metode Montessori dalam meningkatkan keterampilan membaca anak usia sekolah dasar awal. Penelitian menggunakan metode campuran (kualitatif dan kuantitatif) dengan subjek 12 anak berusia 6–9 tahun yang belum memiliki keterampilan baca tulis memadai. Instrumen penelitian meliputi observasi kesiapan belajar, tes membaca (pretes–postes), dan dokumentasi. Hasil observasi menunjukkan sebagian besar anak memiliki kesiapan motorik (90%) dan minat membaca-menulis (80%) yang tinggi, tetapi perilaku belajar masih rendah (40%). Skor rata-rata pretes membaca sebesar 10,5 dari 20 poin, dengan skor gabungan membaca-menulis 24,33 dari 35 poin. Setelah intervensi Montessori, nilai postes meningkat menjadi rata-rata 14,75 poin, atau terjadi kenaikan +4,25 poin. Hampir seluruh peserta mengalami peningkatan, termasuk anak dengan skor terendah pada tahap awal. Temuan ini membuktikan bahwa metode Montessori efektif dalam memperkuat keterampilan membaca dasar melalui pendekatan multisensori, konkret, dan mandiri. Penelitian ini merekomendasikan penerapan metode Montessori sebagai strategi alternatif peningkatan literasi awal di daerah dengan keterbatasan akses pendidikan formal.
Co-Authors Akhmad Syakir Dicky Arisudhana Hamidah, Jamiatul Jovita Jovita Mardi Santoso Mukhamad Najib Noor Leha Widayati, Ulfa Yulia Setyarini