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All Journal Novum : Jurnal Hukum Jurnal Kreatif Tadulako Online Bioedukasi: Jurnal Pendidikan Biologi PYTHAGORAS: Jurnal Program Studi Pendidikan Matematika Union: Jurnal Ilmiah Pendidikan Matematika QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Pendas : Jurnah Ilmiah Pendidikan Dasar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JAZ: Jurnal Akuntansi Unihaz utile: Jurnal Kependidikan Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Al-Ulum: Jurnal Pendidikan Islam JMI These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Al-Ulum: Jurnal Pendidikan Islam Balance : Jurnal Akuntansi dan Manajemen Madani Institutte : Jurnal Politik, Hukum, Ekonomi, Pendidikan, sosial dan Budaya Journal of Scientific Research, Education, and Technology Jurnal Ilmiah Mahasiswa Ilmu Sosial dan Politik Hayak Bamara: Jurnal Pengabdian Masyarakat Indonesian Journal of Library and Information Science (IJLIS) Azkia : Jurnal Aktualisasi Pendidikan Islam Jurnal Cendekia Islam Indonesia JIM Sendratasik
Siti Hawa
FKIP UNTAD
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Pengaruh perencanaan pajak, penghindaran pajak, dan likuiditas terhadap nilai perusahaan Hawa, Siti; Dongoran, Parlindungan; Arnisah, Siti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The presence of business competition among companies has prompted entrepreneurs to exert greater effort in enhancing the value of their companies, with the aim of attracting investor attention and securing investments. The assessment of a company's performance by external parties is heavily influenced by its value, which serves as a reflection of its overall worth. Companies employ several strategies to enhance their value. This research employs a quantitative approach to examine the causal association and assess the influence of the independent variable on the dependent variable. The objective of this research is to examine the influence of Planning, Tax Avoidance, and Liquidity on the valuation of firms. The empirical evidence demonstrates that the variables of Tax Planning, Tax Avoidance, and Liquidity collectively exert a significant influence on Firm Value during the period spanning from 2016 to 2020. The findings indicate that tax planning has a notable beneficial impact on firm value, whereas tax avoidance has a considerable adverse effect on firm value. However, there is no significant association between liquidity and firm worth.
EKSISTENSI WANITA KARIER PERSPEKTIF AL-QUR’AN (Studi Pendekatan Gender Riffat Hasan) Hawa, Siti; Lubis, Zakaria Husin; Darmawan, Kasis
Madani Institute : Jurnal Politik, Hukum, Ekonomi, Pendidikan dan Sosial-Budaya Vol. 13 No. 1 (2024): Jurnal : Politik, Hukum, Pendidikan, sosial dan Budaya
Publisher : Lembaga Penelitian dan Studi kebijakan MADANI Instutute

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Abstract

Research on the existence of career women in the Qur'an using Riffat Hasan's gender approach resulted the conclusion that the existence of career women is not determined by gender, but by their potential and quality for great achievements. Basically, the Qur’an does not regulate women's and men's work areas in a standard way. Islam leaves certain areas to be regulated by human reason based on demands that are always developing. There is no prohibition in the Qur'an for women to have a career, on the contrary, it opens up the widest possible opportunities for women and men to work together in realizing benefits in various aspects of life. The Qur'an does not differentiate between work or righteous deeds carried out by men and women. Both are equally appreciated. In fact, Allah SWT stated that whoever does good deeds, both men and women in a state of faith, will get a good and quality life. This research is included in qualitative research and library research. The analytical method used in this research is the thematic method (maudhu'i) and Riffat Hasan's gender approach
Poda Na Lima Philosophy: The role of educators and the community in developing educational studies in Mandailing Natal Hawa, Siti; Sinulingga, Neng Nurcahyati; Miftah, Muhammad; Naldi, Anri
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol 15 No 1 (2023): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v15i1.3981

Abstract

The Poda Na Lima philosophy, which aims to develop the study of Islamic education, needs to be maintained and preserved; therefore, the authors conducted this research using qualitative methods with a phenomenological approach. Observation data, interviews and documentation are data collection techniques, while informants as subjects of this research were 15 people from Mandailing Natal. Traditional figures, religious figures, community leaders, members, and documents related to history, culture, customs, and community life, such as books, articles, journals, reports, and mass media are sources of research data. Data analysis is used through presentation, reduction and conclusion. The research results show that Poda Na Lima has been developing an educational curriculum based on local content. The obstacle was that it had not been implemented optimally as part of developing the local content education curriculum there. It is due to a lack of coordination, socialization synergy, local government education, budget allocation, and human resource development for the community, especially the younger generation, regarding the importance of maintaining and preserving the philosophy. The authors concluded that with the development of local content educational curricula and local knowledge in the community, the local government needs to take policies to maintain and preserve the Poda Na Lima philosophy in Mandailing Natal.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Hawa, Siti; Parlindungan Dongoran; Tita Safitriawati
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/xs1a9108

Abstract

This research aims to determine the effect of leverage, company size and liquidity on company value with dividend policy as a moderating variable. This research uses a quantitative approach with secondary data through company financial reports and public reports on the Indonesia Stock Exchange. The research population consists of mining companies listed on the Indonesia Stock Exchange for 2018-2022 with a total of 47 companies. The number of samples in this research was 19 companies obtained through the purposive sampling method. The analysis method used includes descriptive statistical data analysis, panel data, verification statistics, and moderated regression analysis, using the Eviews 12 analysis tool. The partial research results show that leverage, company size and liquidity variables influence company value. Other results, the results of moderate testing show that dividend policy is unable to moderate the influence of leverage and company size on company value, while dividend policy can moderate the influence of leverage on company value.
Internalisasi Kearifan Lokal Sebagai Upaya Pelestarian Adat dan Budaya Masyarakat Dayak Kiyu Desa Hinas Kiri Kabupaten Hulu Sungai Tengah Rifani, Muhammad; Damaiyanti, Varinia Pura; Khotimah , Usnul; Rasidah, Miftah; Pratama, Muhammad Daffa'; Permadani, Muhammad Bagus; Rahma SAS, Cindi Novita; Huda, Nurul; Hawa, Siti; Rahmadini, Nasifa Noor; Koso, Difa Salsabila
Hayak Bamara: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024)
Publisher : Prodi Sosiologi FISIP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/hb.v2i2.414

Abstract

Local wisdom is an identity that reflects the unique values and traditions of the local community. Hinas Kiri Village, which is inhabited by the Dayak Meratus community, has local wisdom that is very important to maintain a balance between modernization and cultural preservation. These values are reflected in the lifestyle that continues to be applied by the community and upholds ancestral culture to this day. This service aims to internalize local wisdom as part of efforts to preserve customs and culture, especially in the Dayak Kiyu community. Thus, visitors can also enjoy seeing and interacting directly with local culture. Therefore, the service team wanted to dig deeper into the local wisdom of the Dayak Community from Hinas Kiri Village. The program implementation is obtained through the following stages, namely; 1) Focus group discussion; 2) Nature school; 3) Village discussion; and 4) Internalization of local wisdom. The method used in this service activity is the live-in method, where researchers live and interact directly with the community. The results of this effort are expected to be a means of preserving traditional culture in Hinas Kiri Village. So that the benefits are not only felt by the local community, but also by tourists. This program is also expected to strengthen public awareness of the importance of local wisdom and its role in encouraging sustainable tourism. Through this program, the service team believes that tourism developed by the Dayak Kiyu Community through its local wisdom can make Hinas Kiri Village superior in terms of promoting cultural tourism while maintaining the typical cultural heritage of Dayak Meratus.
Peran Penilaian Formatif Dalam Kurikulum Merdeka Pada Pembelajaran Pendidikan Agama Islam di MIN 2 Karimun Hawa, Siti
Al-Ulum: Jurnal Pendidikan Islam Vol 6, No 1 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-ulum.v6i1.11921

Abstract

Formative assessment is instrumental in enhancing the quality of Islamic Religious Education (Pendidikan Agama Islam-PAI) at MIN 2 Karimun, particularly within the framework of the Merdeka Curriculum. This article elucidates the application of formative assessment in evaluating and advancing students' understanding and integration of Islamic values into their daily lives. The research adopts a field study approach, involving the collection of data from Islamic Religious Education (PAI) teachers and sixth-grade students at MIN 2 Karimun through observations, interviews, and documentation. The findings reveal that formative assessment serves as a vital instrument for educators to continuously monitor student progress, refine instructional methods, and improve overall learning outcomes. Within the context of the Merdeka Curriculum, formative assessment empowers students to engage in self-evaluation of their skills and knowledge retention. Despite encountering certain challenges, the implementation of formative assessment at MIN 2 Karimun has been effective, as it functions not merely as an evaluative tool but also as a strategic approach to ensure that Islamic Religious Education (PAI) at MIN 2 Karimun plays a significant role in shaping students' character in alignment with Islamic values.
PEMBENTUKAN SIKAP TA’DZIM SANTRI KEPADA TEUNGKU MELALUI PENGAJIAN KITAB TA’LIM MUTA’ALLIM Hawa, Siti
AZKIA : Jurnal Aktualisasi Pendidikan Islam Vol. 19 No. 2 (2024): Desember
Publisher : Sekolah Tinggi Ilmu Tarbiyah Al-Hilal Sigli Aceh- Indonesia

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Abstract

Artikel ini berjudul Pembentukan Sikap Ta’dzim Santri kepada Teungku melalui Pembelajaran kitab Ta’lim Muta’alim. Penelitian ini dilatarbelakangi moral di kalangan pelajar Indonesia yang sudah semakin mengalami degradasi, dan khusus dalam konteks menghormati terhadap gurunya. Penelitian ini bertujuan unntuk (1) Mengetahui pengajian kitab Ta’lim Muta’alim dalam membentuk sikap ta’dzim Santri, (2) Mengetahui faktor pendukung dan penghambat dalam pembentukan sikap ta’dzim Santri melalui pengajian kitab Ta’lim Muta’alim, (3) Mengetahui implikasi pembentukan sikap ta’dzim melalui pelaksanaan pengajian kitab Ta’lim Muta’alim. Dalam penelitian ini metode yang digunakan pendekatan kualitatif deskriptif. Metode penelitian kualitatif adalah metode penelitian yang digunakan untuk meneliti pada kondisi objek yang alamiah, dimana peneliti adalah sebagai instrumen kunci, teknik pengumpulan data dapat dilakukan secara trianggulasi (gabuangan observasi, wawancara, dokumentasi), data yang dianalisis dengan cara mereduksi yang tidak relevan, memaparkan data dan menarik kesimpulan.Berdasarkan analisis data ditemukan (1) Proses pembelajaran Kitab Ta’lim Muta’alim dengan menggunakan metode bandongan. Tujuan diberikan materi ini supaya santri meliki sikap ta’dzim, (2) Faktor pendukung dan penghambat pembelajaran kitab Ta’lim Muta’alim meliputi beberapa komponen. Adapun faktor pendukung meliputi sarana dan prasarana, materi pembelajaran dan Santri/Ustaz itu sendiri, sedangkang faktor penghambatnya yaitu motode pembelajaran dan Santri/Ustaz itu sendiri, (3) Dampak santri setelah memperlajari kitab Ta’lim Muta’alim yaitu dari yang belum mengerti akhirnya mereka mengerti
Peran Penilaian Formatif Dalam Kurikulum Merdeka Pada Pembelajaran Pendidikan Agama Islam di MIN 2 Karimun Hawa, Siti
Al-Ulum: Jurnal Pendidikan Islam Vol 6, No 1 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-ulum.v6i1.11921

Abstract

Formative assessment is instrumental in enhancing the quality of Islamic Religious Education (Pendidikan Agama Islam-PAI) at MIN 2 Karimun, particularly within the framework of the Merdeka Curriculum. This article elucidates the application of formative assessment in evaluating and advancing students' understanding and integration of Islamic values into their daily lives. The research adopts a field study approach, involving the collection of data from Islamic Religious Education (PAI) teachers and sixth-grade students at MIN 2 Karimun through observations, interviews, and documentation. The findings reveal that formative assessment serves as a vital instrument for educators to continuously monitor student progress, refine instructional methods, and improve overall learning outcomes. Within the context of the Merdeka Curriculum, formative assessment empowers students to engage in self-evaluation of their skills and knowledge retention. Despite encountering certain challenges, the implementation of formative assessment at MIN 2 Karimun has been effective, as it functions not merely as an evaluative tool but also as a strategic approach to ensure that Islamic Religious Education (PAI) at MIN 2 Karimun plays a significant role in shaping students' character in alignment with Islamic values.
Peningkatan Keterampilan Menulis Puisi dengan Model Project Based Learning pada Siswa Kelas VIII.7 SMP Negeri 2 Tanjungpinang Yulita, Agatha Erma; Hawa, Siti; Elfitra, Legi
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.29951

Abstract

Penelitian tindakan kelas ini bertujuan untuk meningkatkan keterampilan menulis puisi siswa kelas VIII.7 SMP Negeri 2 Tanjungpinang melalui penerapan model pembelajaran Project Based Learning (PjBL). Latar belakang penelitian adalah rendahnya keterampilan menulis puisi siswa dan minimnya motivasi belajar akibat penggunaan model pembelajaran konvensional. Penelitian dilaksanakan dalam dua siklus, masing-masing terdiri atas perencanaan, pelaksanaan, observasi, dan refleksi. Teknik pengumpulan data dilakukan melalui observasi, tes menulis puisi, dokumentasi, dan wawancara. Hasil penelitian menunjukkan bahwa pada kondisi awal kemampuan siswa tentang menulis puisi hanya 31,58%, lalu siklus I persentase ketuntasan siswa sebesar 47,37%, dan meningkat pada siklus II menjadi 86,84%. Penerapan model PjBL terbukti dapat meningkatkan keterampilan menulis puisi siswa.
Peningkatan Keterampilan Menulis Resensi Buku Melalui Media Canva pada Siswa Kelas 8 SMPN 2 Tanjungpinang Putri, Fanny Meidy; Hawa, Siti; Elfitra, Legi
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30091

Abstract

Penelitian tindakan kelas ini bertujuan untuk meningkatkan keterampilan menulis resensi buku pada siswa kelas VIII SMP Negeri 2 Tanjungpinang melalui penerapan model Problem Based Learning (PBL) dengan bantuan media Canva. Permasalahan yang melatarbelakangi penelitian ini adalah rendahnya kemampuan peserta didik dalam mengonstruksi teks resensi, seperti kesulitan mengembangkan ide, menyusun gagasan secara runtut, memilih kata yang tepat, serta penggunaan ejaan dan tanda baca yang kurang sesuai. Peneliti mengembangkan model PBL yang memanfaatkan media Canva untuk membangun kreativitas dan kerja sama siswa dalam proses menulis. Penelitian ini bertujuan mendeskripsikan profil awal keterampilan menulis resensi siswa, menjelaskan bentuk pengembangan model PBL berbantuan Canva, serta mengimplementasikannya dalam pembelajaran. Hasil penelitian menunjukkan bahwa penerapan model PBL dengan media Canva mampu meningkatkan kemampuan siswa dalam menulis resensi secara signifikan. Hal ini terlihat dari peningkatan nilai siswa antara pretes dan postes. Dengan demikian, penggunaan model Problem Based Learning berbantuan media Canva terbukti efektif dalam meningkatkan keterampilan menulis resensi pada siswa kelas VIII.
Co-Authors Achmad Ramadhan Anggun Anggun, Anggun Anri Naldi Aprianti, Melita Dwi Ariani, Fatimah Arnisah, Siti Ayudia Sokarina Dafid Slamet Setiana Damaiyanti, Varinia Pura Darmawan, Kasis Dewi, Dinie Anggraeni Dian Ferawati, Dian Dongoran, Parlindungan Dwi Kirana, Dinda Dwitama, Nadia Harini, Bunda Haryati Haryati istiqomah istiqomah Jailani Jailani Khairunnisa Khairunnisa Khotimah , Usnul Koso, Difa Salsabila Kurnita, Taat Legi Elfitra Lindawati Lindawati Lubis, Zakaria Husin Muhammad Aprian Jailani Muhammad Miftah, Muhammad Muhammad Rifani, Muhammad Mulyawan, Rico Neng Nurcahyati Sinulingga Nurhefti Nurul Huda Parlindungan Dongoran Permadani, Muhammad Bagus Pratama, Muhammad Bagus Pratama, Muhammad Daffa' PUDJI ASTUTI Putri, Afrida Novariani Putri, Fanny Meidy Rahimi Rahma SAS, Cindi Novita Rahmadini, Nasifa Noor Rasidah, Miftah Ratman Ratman Rina Mardiyana, Rina Rusgianto Heri Santosa, Rusgianto Heri Sanada, Egi Sri Purwati, Sri Suratmi Suratmi, Suratmi Suryantara, Adhitya Bayu Tita Safitriawati Toybah Toybah, Toybah Turista, Dora Dayu Rahma Undayasari, Dwi Yulita, Agatha Erma Yunus Abidin