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The Role of Prudence in Moderating the Effect of Bonus Mechanism, Intangible Assets, and Inventory Intensity Ratio on Transfer Pricing Uswatun Khasanah; Trisni Suryarini
Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.89

Abstract

This study aims to examine prudence's role in moderating the effect of bonus mechanism, intangible asset, and inventory intensity ratio on transfer pricing decisions. This research population is all property, real estate & construction companies, and manufacturing companies listed on the Indonesia Stock Exchange in 2018. The sampling technique uses a purposive sampling method to obtain 109 units of analysis. This study uses moderated regression analysis (MRA), which is processed using IBM SPSS 21. This study proves that the bonus mechanism does not affect, while intangible assets and inventory intensity ratio significantly affect transfer pricing decisions. Prudence is proven to moderate the intangible assets' influence but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions. This study concludes that the bonus mechanism does not affect the transfer pricing decision. Prudence is proven to moderate the effect of intangible assets but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions.
IMPLEMENTASI FLIPPED CLASSROOM BERNUANSA ETNOMATEMATIKA UNTUK MENINGKATKAN KEMANDIRIAN BELAJAR DAN KEMAMPUAN LITERASI MATEMATIKA Siti Maryatul Kiptiyah; Panca Dewi Purwati; Uswatun Khasanah
JURNAL PENDIDIKAN MATEMATIKA UNIVERSITAS LAMPUNG Vol 9, No 3 (2021): SEPTEMBER 2021
Publisher : Universitas Lampung

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Abstract

AbstractThis research implementation a flipped classroom with ethnomathematics nuances in online learning for geometry and measurement courses to investigate its effect on increasing student independence and mathematical literacy skills. Face-to-face flipped classroom sessions with an ethnomathematical nuance are carried out online through zoom meetings and out-of-class sessions using an LMS in the form of Elena (Unnes elearning). This type of research is an experimental study using 35 samples of geometry and measurement class students selected by purposive random sampling technique in the Department of PGSD UNNES. The research instrument used a written test to measure mathematical literacy skills and a questionnaire to measure learning independence. The statistical tests in this research were the two-sample t-test, paired t-test, and gain test. The results showed an increase in learning independence and students' mathematical literacy skills by implementing an ethnomathematical flipped classroom with Elena's support for online learning of geometry and measurement.Keywords: flipped classroom; larning independence; mathematical literacy ability AbstrakPenelitian ini mengimplementasikan flipped classroom bernuansa etnomatematika pada pembelajaran daring mata kuliah geometri dan pengukuran untuk menyelidiki pengaruhnya terhadap peningkatan kemandirian belajar dan kemampuan literasi matematika mahasiswa. Sesi tatap muka flipped classroom bernuansa etnomatematika dilakukan secara daring melalui zoom meeting dan sesi luar kelas menggunakan LMS yang berupa Elena (e-learning Unnes). Jenis penelitian ini merupakan penelitian eksperimen yang menggunakan 35 sampel mahasiswa kelas geometri dan pengukuran yang dipilih dengan teknik purposive random sampling di Jurusan PGSD UNNES. Instrumen penelitian menggunakan tes tertulis untuk mengukur kemampuan literasi matematika dan kuesioner untuk mengukur kemandirian belajar. Uji statistik dalam penelitian ini yaitu uji t dua sampel, uji t berpasangan, dan uji gain. Hasil penelitian menunjukkan adanya peningkatan kemandirian belajar dan kemampuan literasi matematika mahasiswa dengan penerapan flipped classroom bernuansa etnomatematika dengan dukungan Elena pada pembelajaran daring geometri dan pengukuran.Kata Kunci: flipped classroom; kemampuan literasi matematika; kemandirian belajar  DOI: http://dx.doi.org/10.23960/mtk/v9i3.pp318-332
PENINGKATAN PERAN SISWA DALAM PEMANFAATAN SAMPAH MELALUI GERDU KONSER LISAN DI MI TAWANG KOTA SEMARANG Uswatun Khasanah; Avisha Fitriani; Eva Fauzi; Desi Wulandari
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 2 (2020)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.104 KB) | DOI: 10.46576/rjpkm.v1i2.582

Abstract

Produksi sampah di Kota Semarang saat ini mengalami peningkatan yang signifikan. Pemanfaatan sampah merupakan bentuk kepedulian masyarakat yang dapat mempengaruhi banyaknya jumlah sampah. Peran Siswa sekolah dasar di era sekarang akan memberikan dampak pada masa mendatang sehingga jumlah sampah sangat dapat diminimalisir. Kegiatan GERDU KONSER LISAN (Gerakan Edukasi Konservasi dan Literasi) ini memberikan perhatian lebih untuk melakukan pemanfaatan sampah. Kegiatan ini menarik perhatian siswa sekolah dasar untuk membuka wawasan terhadap pentingnya memanfaatkan sampah terlebih dahulu. Pemanfaatan sampah organik dan sampah anorganik dapat diolah menjadi berbagai hal yang bermanfaat minim diperhatikan oleh generasi muda di era sekarang. Kegiatan ini dilakukan dengan metode mendidik dan melatih siswa sekolah dasar menggunakan model learning by doing berdasarkan dengan taraf perkembangan siswa. Dengan kegiatan ini diharapkan siswa dapat peduli terhadap permasalahan sampah yang ada dan mampu mengembangkan kreativitasnya dalam pemanfaatan sampah. Hasil dari kegiatan pengabdian ini mampu meningkatkan kepedulian siswa terhadap pentingnya mengelolah sampah sebelum dibuang ke TPA. Keberhasilan ini dirasakan akan membawa dampak positif bagi siswa karena secara tidak langsung akan berpotensi meningkatkan nilai tambah dalam aspek Pendidikan, aspek lingkungan dan aspek ekonomi
The Role of Prudence in Moderating the Effect of Bonus Mechanism, Intangible Assets, and Inventory Intensity Ratio on Transfer Pricing Uswatun Khasanah; Trisni Suryarini
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.89

Abstract

This study aims to examine prudence's role in moderating the effect of bonus mechanism, intangible asset, and inventory intensity ratio on transfer pricing decisions. This research population is all property, real estate & construction companies, and manufacturing companies listed on the Indonesia Stock Exchange in 2018. The sampling technique uses a purposive sampling method to obtain 109 units of analysis. This study uses moderated regression analysis (MRA), which is processed using IBM SPSS 21. This study proves that the bonus mechanism does not affect, while intangible assets and inventory intensity ratio significantly affect transfer pricing decisions. Prudence is proven to moderate the intangible assets' influence but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions. This study concludes that the bonus mechanism does not affect the transfer pricing decision. Prudence is proven to moderate the effect of intangible assets but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions.
Fungsi Variasi Bahasa Jawa Pada Film Pendek 'Klalenan' Dalam YouTube Mugi Ketrock Uswatun Khasanah; Sri Prastiti Kusuma Anggraeni
Sutasoma : Jurnal Sastra Jawa Vol. 12 No. 1 (2024): Sutasoma
Publisher : Program Studi Sastra Jawa, Fakultas Bahasa dan Seni, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/rj5qfa36

Abstract

The film entitled, Klalenan by Mugi Ketrock with a duration of 12'.40" is a film in plain Ngoko language . This film was chosen by researchers because each conversation episode uses a variety of Ngoko innocent language and contains various language functions. The problems raised in this study are (1) How is the use of Ngoko innocent language in the conversation in The Short Film Klalenan?; (2) How does the Javanese language function in The Short Film Klalenan?. In line with the problem, the aim of the research is to describe the use of various ngoko lugu language in The Short Film Klalenan, as well as to describe the use refers to the theory developed by Michael Halliday, regarding the 7 functions of language in the life if Javanese society. The results obtained in the research are (1) Exposure to the use of Ngoko innocent language in evey conversation in every episode, and (2) the use of language functions in conversation including (1) Instrumental, (2) Regulatory, (3) Interactional, (4) Personal, (5) Heuristics, (6) Imagination, and repeesentational function.