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Kepatuhan Wajib Pajak Ditinjau Dari Kualitas Pelayanan Fiskus, Dimensi Keadilan dan Modersasi System Dewi Anggraeni; Nirwana Nirwana; Syamsuddin Syamsuddin
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i1.1243

Abstract

Abstrak Penelitian ini dilakukan untuk menguji pengaruh kualitas pelayanan fiskus, dimensi keadilan dan modernisasi sistem terhadap kepatuhan wajib pajak. Variabel kepatuhan wajib pajak sebagai variabel terikat dalam penelitian, kualitas pelayanan fiskus, dimensi keadilan dan modernisasi sistem sebagai variabel terikat. Pengolahan data menggunakan aplikasi pengolahan data SmartPLS dengan jumlah sampel 96 orang menggunakan metode Incidental sampling. Hasil Berdasarkan kesimpulan penelitian Kualitas Pelayanan Fiskus berpengaruh positif terhadap kepatuhan wajib pajak, dimensi keadilan tidak berpengaruh terhadap kepatuhan wajib pajak dan Modernisasi sistem tidak berpengaruh positif terhadap kepatuhan wajib pajak. Kata Kunci: Kepatuhan Pajak, Kualitas Pelayanan Fiskus, Dimensi Keadilan, Modernisasi Sistem
Relationship of Knowledge and Attitude to the Role of Health Personnel in Management of Stunting Events in School Children, Tuah Negeri District, Musi Rawas Regency Nirwana Nirwana; Rico Januar Sitorus; Nur Alam Fajar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2317

Abstract

Prevention of stunting is carried out by health service providers in an effort to create the next generation of the nation that is healthy, reactive and productive. The purpose of this study was to see the relationship between knowledge and attitudes with the role of health workers in dealing with stunting in school children. Method : Quantitative research with cross sectional design. The population is 156. Sample The study was conducted on 55 respondents who met the inclusion criteria. The measuring instrument in this study is a questionnaire sheet with data analysis using Univariate, Bivariate, and Multivariate tests. The research was conducted in March 2021 in the working area of the Air Beliti Health Center. Result: there is a significant relationship between attitudes and the role of health workers in preventing stunting in school children (p = 0.043), and there is no relationship between knowledge and the role of health workers and the role of health workers in dealing with stunting (p = 0.446). The results of the multivariate analysis using the logistic regression method showed an effect of 5.925 times on the role of health workers in dealing with stunting. Conclusion: from the results of the study, it was found that there was a relationship between attitude and the role of health workers in dealing with stunting in school children, it was suggested to health workers to improve good attitudes as a control effort by developing programs with more interesting innovations and teaching posyandu cadres. So that cadre mothers can convey and inform those who are pregnant, and have pre-school and elementary school age children so that the incidence of stunting can be reduced  
PENGARUH FINANCIAL DISTRESS TERHADAP HARGA SAHAM Andi Wawo; Nirwana Nirwana
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i1.14467

Abstract

ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris hubungan antara financial distress dengan model Smijewski dan ukuran perusahaan terhadap harga saham. Penelitian menggunakan sampel perusahaan manufaktur yang terdaftar di BEI tahun 2016–2018. Jumlah sampel sebanyak 63 sampel yang terdiri dari 21 perusahaan selam 3 tahun pengamatan. Hasil penelitian menunjukkan bahwa financial distress dengan model Smijewski berpengaruh negatif terhadap harga saham pada alfa 10%. Hal ini memberi implikasi bahwa perusahaan yang mengalami financial distress akan berpengaruh pada penurunan harga saham dan begitu pula sebaliknya. Hal ini menjadi penting diperhatikan oleh investor sebelum melakukan pembelian saham di bursa. Sebagaimana yang kemukakan oleh Siregar (2008), Apergis et al. (2011) dan Murwani (2009) memberi bukti bahwa potensi kebangkrutan berpengaruh signifikan terhadap pergerakan harga saham perusahaan manufaktur. Penelitian ini juga menggunakan variabel kontrol yaitu ukuran perusahaan karena ukuran perusahaan sudah dapat dipastikan berpengaruh positif terhadap nilai perusahaan. Sehingga menurut kami pengaruh ukuran perusahaan terhadap harga saham tidak perlu diteliti.Kata kunci: Finacial Distress, Ukuran Perusahaan, Harga Saham ABSTRACTThis study aims to provide empirical evidence of the relationship between financial distress with the Smijewski model and company size on stock prices. The study used a sample of manufacturing companies listed on the Stock Exchange in 2016-2018. The total sample of 63 samples consisting of 21 companies diving 3 years of observation. The results showed that financial distress with the Smijewski model negatively affected stock prices at alpha 10%. This implies that companies that experience financial distress will affect the decline in share prices and vice versa. This is important for investors to pay attention to before buying shares on the exchange. As suggested by Siregar (2008), Apergis et al. (2011) and Murwani (2009) provide evidence that the potential for bankruptcy has a significant effect on the stock price movements of manufacturing companies. This study also uses a control variable that is the size of the company because the size of the company has certainly positive effect on firm value. So in our opinion the effect of company size on stock prices need not be examinedKeywords: Finacial Distress, Company Size, Stock Price
Penerapan Model Pembelajaran Penemuan Terbimbing (Guided Discovery Learning) untuk Meningkatkan Hasil Belajar dan Keterampilan Proses Sains Siswa Hanis Destrini; Nirwana Nirwana; Indra Sakti
Jurnal Kumparan Fisika Vol. 1 No. 1 April (2018): Jurnal Kumparan Fisika
Publisher : Unib Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.205 KB) | DOI: 10.33369/jkf.1.1.13-21

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Penelitian ini merupakan penelitian tindakan kelas yang bertujuan untuk mendeskripsikan peningkatan hasil belajar, keterampilan proses sains dan aktivitas belajar siswa dilaksanakan dalam tiga siklus. Subjek dalam penelitian ini adalah seluruh siswa kelas X MIPA A SMA Negeri 2 Kota Bengkulu yang berjumlah 32 orang. Hasil penelitian ini menunjukkan bahwa hasil belajar siswa dalam aspek pengetahuan atau tes soal pada siklus I diperoleh daya serap siswa 63%  dan  ketuntasan belajar  16% (belum  tuntas), meningkat pada siklus II diperoleh daya serap siswa 74% dan ketuntasan belajar 56% (belum tuntas), dan meningkat lagi pada siklus III diperoleh daya serap siswa 80% dan ketuntasan belajar 87%  (tuntas). Skor rata-rata keterampilan proses sains siswa pada siklus I sebesar 70, pada siklus II sebesar 83, dan pada siklus III sebesar 88, dan aktivitas belajar siswa pada siklus I dengan rata-rata skor sebesar 20 dalam kategori cukup, siklus II sebesar 24,3 dalam kategori baik, dan pada siklus III sebesar 27,9 dalam  kategori baik. Untuk penelitian selanjutnya sebaiknya menggunakan teknik pengumpulan data yang lebih lengkap untuk meneliti keterampilan proses sains agar  dapat melihat hasil yang maksimal.Kata kunci : Model Pembelajaran Penemuan Terbimbing, Hasil Belajar Fisika, Keterampilan Proses Sains Siswa.
Peningkatan Aktivitas Belajar dan Pemahaman Konsep Fisika melalui Model Discovery Learning pada Konsep Getaran Harmonis di Kelas X MIPA 2 SMAN 3 Kota Bengkulu Vijay Amar; Nirwana Nirwana; Indra Sakti
Jurnal Kumparan Fisika Vol 1, No 2 Agustus (2018): Jurnal Kumparan Fisika
Publisher : Unib Press, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.079 KB) | DOI: 10.33369/jkf.1.2.40-45

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Penelitian ini merupakan penelitian tindakan kelas yang dilaksanakan di SMAN 3 Kota Bengkulu pada seluruh siswa kelas X MIPA 2 yang berjumlah 36 siswa. Penelitian ini bertujuan untuk mendeskripsikan peningkatan aktivitas belajar dan pemahaman konsep siswa pada konsep Getaran Harmonis. Penelitian ini dilakukan dalam 4 tahap yaitu perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Hasil penelitian ini menunjukkan bahwa aktivitas belajar siswa pada siklus I dengan rata-rata skor 24 dalam kategori cukup, siklus II sebesar 28 dalam kategori aktif, dan siklus III sebesar 30 dalam kategori aktif. Hasil Pemahaman konsep fisika pada siklus I diperoleh daya serap sebesar 74,44% dan ketuntasan pemahaman konsep fisika sebesar 52,78 (belum tuntas), meningkat pada siklus II diperoleh daya serap siswa sebesar 77,71% dan ketuntasan pemahaman konsep fisika 77,78% ( tuntas), dan meningkat lagi dibandingkan siklus I dan II yaitu pada siklus III diperoleh daya serap 83,08% dan ketuntasan pemahaman konsep fisika 94,44% (tuntas). Berdasarkan hasil penelitian dapat disimpulkan bahwa penerapan model discovery learning dapat meningkatkan aktivitas dan pemahaman konsep fisika.Kata kunci: Pendekatan Saintifik, Model Pembelajaran Discovery Learning, Aktivitas Belajar Siswa, Pemahaman Konsep Fisika
PENERAPAN MODEL PROJECT BASED LEARNING UNTUK MENINGKATKAN LITERASI SAINS MAHASISWA PENDIDIKAN IPA Indra Sakti; nirwana nirwana; Eko Swistoro
Jurnal Kumparan Fisika Vol 4, No 1: April 2021
Publisher : Unib Press, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jkf.4.1.35-42

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ABSTRAK Dilakukan penelitian tindakan kelas (Classroom Action Research) dengan penerapan model Project Based Learning (PjBL) di Program Studi Pendidikan IPA  FKIP  Universitas Bengkulu Tahun 2020 pada mata kuliah IPA-3. Penelitian ini secara umum bertujuan meningkatkan literasi sains mahasiswa calon guru IPA. Sedangkan tujuan khusus adalah untuk (1) menghasilkan  perangkat pembelajaran dengan Project Based Learning (PjBL) berupa rencana pelaksanaan pembelajaran (RPP) dan lembar kegiatan peserta didik (LKPD) yang dilengkapi instrumen tes literasi sains (2) mendeskripsikan peningkatan literasi sains  mahasiswa dengan Pembelajaran Berbasis Proyek (3) mendeskripsikan peningkatan aktivitas belajar mahasiswa dengan Pembelajaran Berbasis Proyek. Penelitian ini merupakan penelitian Classroom Action Research (penelitian tindakan kelas/PTK) dengan  4 siklus yaitu perencanaan (planning), Tindakan (Acting), observasi (observation), dan refleksi (reflection). Pada tahap perencanaan (planning), dilakukan beberapa kegiatan sebagai perancangan produk awal, yaitu: (1)  pengembangan perangkat pembelajaran yaitu (a) RPP (b) bahan ajar (c) LKPD (d) Instrumen tes Literasi Sains.   (2) Validasi ahli (content validity) perangkat pembelajaran. Hasil penelitian menunjukkan bahwa perangkat pembelajaran valid. (a) aktivitas mahasiswa menunjukkan peningkatan yakni dari 3,62 pada siklus I menjadi 3,74 pada siklus II. (b) Literasi sains mahasiswa menunjukkan bahwa rata-rata persentase kemampuan literasi sains mahasiswa baik pada 3 aspek literasi sains yaitu aspek konten (53,80%), aspek proses (44,038%) dan aspek konteks (35,088%). Kata Kunci : Model Project Based Learning, Literasi Sains ABSTRACT Classroom Action Research was carried out by applying the Project Based Learning (PjBL) model in the Science Education Study Program FKIP Bengkulu University in 2020 in the IPA-3 course. This research generally aimed to improve the science literacy of science teacher student candidates. While the specific objectives were (1) to produce learning tools with Project Based Learning (PjBL) in the form of a learning implementation plan (RPP) and student activity sheets (LKPD) equipped with scientific literacy test instruments (2) to describe the increase in student scientific literacy with Project Based Learning (PjBL). (3) describes an increase in student learning activities with Project Based Learning (PjBL). This research was a Classroom Action Research (classroom action research / CAR) with 4 cycles, namely planning (planning), action (acting), observation (observation), and reflection (reflection). At the planning stage, several activities were carried out as the initial product design, namely: (1) developing learning tools, namely (a) RPP (b) teaching materials (c) LKPD (d) Scientific Literacy test instruments. (2) Expert validation (content validity) of learning tools. The results showed that the learning device was valid. Student activity showed an increase, from 3.62 in the first cycle to 3.74 in the second cycle. Student science literacy showed that the average percentage of students' scientific literacy skills was good in 3 aspects of scientific literacy, namely the content aspect (53.80%), the process aspect (44.038%) and the context aspect (35.088%). Keywords : Project Based Learning, Science Literacy
Peningkatan Motivasi dan Hasil Belajar Siswa dengan Model Problem Based Learning Berbantuan Simulasi PhET di Kelas XI IPA-C SMAN 6 Kota Bengkulu Rexi Agusmin; Nirwana Nirwana; Nyoman Rohadi
Jurnal Kumparan Fisika Vol 1, No 2 Agustus (2018): Jurnal Kumparan Fisika
Publisher : Unib Press, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.231 KB) | DOI: 10.33369/jkf.1.2.53-59

Abstract

Penelitian ini termasuk penelitian tindakan kelas yang bertujuan untuk mengetahui peningkatan aktivitas belajar, motivasi belajar dan hasil belajar siswa. Subjek penelitian ini adalah seluruh siswa kelas XI IPA-C SMAN 6 Kota Bengkulu yang berjumlah 36 siswa. Hasil penelitian ini menunjukan bahwa jumlah skor rata-rata aktivitas belajar siswa siklus I sebesar 24 dalam kategori aktif, siklus II sebesar 29 dalam kategori aktif, dan siklus III sebesar 30 dalam kategori aktif. Motivasi belajar siswa sebelum mengikuti proses pembelajaran berada pada kategori rendah dengan skor rata-rata yaitu 44,15, dan pada saat setelah mengikuti proses pembelajaran skor rata-rata motivasi belajar siswa meningkat menjadi 65,15 yang berada pada kategori tinggi. Hasil belajar kognitif siswa pada siklus I yaitu daya serap sebesar 73,05% dan ketuntasan belajar sebesar 66,66% (belum tuntas), pada siklus II diperoleh daya serap sebesar 77,77% dan ketuntasan belajar sebesar 86,11% (tuntas), pada siklus III diperoleh daya serap sebesar 85,14% dan ketuntasan belajar sebesar 100% (tuntas). Berdasarkan hasil penelitian dapat disimpulkan bahwa penerapan model Problem Based Learning berbantuan simulasi PhET dapat meningkatkan aktivitas belajar, motivasi belajar dan hasil belajar siswa.Kata kunci : Model Problem Based Learning, Simulasi PhET, Aktivitas Belajar, Motivasi Belajar Siswa, Hasil Belajar kognitif
PARAPHRASING STRATEGY IN ENHANCING THE STUDENT’S READING COMPREHENSION Nirwana Nirwana
JLE: Journal of Literate of English Education Study Program Vol 1 No 02 (2020): Volume 01 Nomor 02 Desember 2020
Publisher : LP2M Institut Agama Islam Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.073 KB) | DOI: 10.47435/jle.v1i2.512

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The objective of this study is to identify the implementation of the paraphrasing strategy for the students at Mts Ummul Mukminin Makassar in teaching reading comprehension and the interest in using that strategy in the teaching and learning process. 30 students for the experimental group and 30 students for the control group were involved in the subject. The resources consisted of a test for reading comprehension and a questioner.The result showed that paraphrasing strategy substantially improves the reading comprehension of the students (.000 < .05). The questionnaire was given to the students covered the statement about whether or not the students are interested in the use of paraphrasing strategy. The questionnaire result shows that the use of paraphrasing strategy in teaching reading improves their interest in reading comprehension. In other words, the students have high interest to the use of paraphrasing strategy in learning reading. The interest of the students was classified in high category for experimental community, which is shown by the mean interest of students 71.87. Finally, the paraphrasing technique leads to enhancing the achievement of reading comprehension and students are involved in using the strategy in the course of teaching and learning.
Sintesis Biopelumas Dari Minyak Biji Karet: Pengaruh Rasio Molar Minyak Dan Oktanol Serta Suhu Reaksi Terhadap Yield Biopelumas Susilawati Susilawati; Irdoni Irdoni; Nirwana Nirwana
Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Vol 6 (2019): Edisi 1 Januari s/d Juni 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A lubricant is a liquid that is given between two moving metal objects to reduce the friction. Rubber seed oil is an oil that cannot be consumed because it is poisonous, so it has the potential to be a biolubricant. This research purposes to synthesize biolubricant by using rubber seed oil as raw material and determine the effect of oil and octanol mole ratio and reaction temperature to the biolubricant yield. This research was carried out in several stages: preparation of raw materials including extraction of rubber seed oil by pressing method, then continued by degumming process to purify the oil from the gum. Next, the esterification process to reduce of free fatty acid at the oil. Then, oil will be transesterification process with octanol to make biolubricant with variations of mole ratio oil : octanol was 1:3, 1:5 and 1:7 and variations temperature reaction of 150oC, 170oC and 190oC. This process was did for 6 hours by adding 3% (v/v) oil of NaOCH3 as a catalyst. The highest yield produced was 86,105%. The best biolubricant characteristics were produced at a mol ratio of 1: 5 and reaction temperature of 190°C with a density of 0.832 gr/ml, viscosity index 198.658, flash point 324oC, pour point 5oC and yield 84.357%.Keywords: biolubricants, rubber seed oil, octanol, transesterification
Analisis Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting Menggunakan Beneish Model Dwi Reski Marham Novianti; Abdul Hamid Habbe; Nirwana Nirwana
Bongaya Journal for Research in Accounting (BJRA) Vol 5 No 2 (2022): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i2.367

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This study discusses the analysis of the influence of Pentagon Fraud on Fraudulent Financial Reporting using the Beneish Model. Pentagon fraud is an independent variable in this study. Proxies that can be used for this research include pressure which is proxied by financial targets and financial stability. Opportunity (opportunity) which is proxied by ineffective monitoring and quality of external auditors. Rationalization (Rationalization) which is proxied by change in auditor and auditor's opinion. Capability which is proxied by the change of the company's directors. Arrogance is proxied by the frequent number of CEO's picture and CEO politician. The dependent variable uses Fraudulent Financial Reporting which is measured using the Beneish Model. This model uses 8 (eight) calculation ratios, namely, Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), and Total Accrual (TATA). The object of research is a company that is included in the LQ-45 index for the 2019-2020 period listed on the Indonesia Stock Exchange (IDX), the sample taken for the study is 33 companies based on the Purposive Sampling method. The results of this study are (1) Financial stability (ACHANGE) has a significant effect on Fraudulent Financial Reporting. (2) Financial target (ROA), Ineffective Monitoring (BDOUT), Quality of external auditor (KAE), Change in auditor (AUDCHANGE), Opinion auditor (AO), Change in Board of Director (DCHANGE), Frequent number of CEO's picture (CEOPIC) and Politicians (OSHIP) have no significant effect on Fraudulent Financial Reporting.
Co-Authors A. Indrianti Ismunandar Abd. Rasyid Syamsuri ABDUL HAMID HABBE Abdul Razak Munir Adrian Syawal Ahmad Wiranto Ainun Azzarah Annur Alimuddin Alimuddin Amalia, Alia Rezki Andi Rahma Nur Alam Andi Wawo Angelina Debbie Asri Aulia Ainun Bahruddin Darmawati Darmawati Dedy Hamdani Dewi Anggraeni Dewi Herawaty Dewi Retnaningati Donny Kurniawan Dwi Reski Marham Novianti Eko Swistoro Erdiyanto Erdiyanto Erniati Erniati Eva Efriyani Fernando S Sihotang Fitri Kumalasary Fitriani Fitriani Frengky Mandacan Galih Ageng Pambudi Gde Made Dwi Praditya Rahadi Habib, Alltop Amri Ya Hafsah Hafsah Haliah, Haliah Hanis Destrini Hari Rionaldo Hasbullah Hasbullah Helda Nelvia Hendri, Yola Bertilsya Husnul Hatima Hutri Rara Panggalo Ian Siswanto Idral Amri Indra Sakti Irdoni HS Irdoni Irdoni Irmayanti Sudirman Januari Darung Joni Miharyono Jumriana Ibriani Kartini Kartini Kiran Salsabilah Lisa Legawati M Lutfi Firdaus M. Lutfi Firdaus Maliyo Junizon Mansur Mansur Maradona Maradona Maria Peratenta Marina Marina Muhammad Ismail Mustafa, Mifta Muthmainnah Mursidin Nico Gunawan Noferi Yanli Nur Alam Fajar Nurayni Wahdaniyah Nurmilasari Nurmilasari Nurul Fitrahminarsih N NURUL HIDAYAT Nyoman Rohadi Pratiwi Bayuningrum Qoningatun Nashikhah Rahmad Agung Yanuardhi Randi Farlindo Rexi Agusmin RIA AGUSTIN Ria Aprilia Rico Januar Sitorus Ridwan Ridho Rika Dwi Ayu Parmitasari Risky Deliana Safira Welay Salma Liska Sandra Jeanet Muntu Septiani Lestari Sitti Jam'iah H.A Sri Helianty Suhairi Suhairi Suhendri Suhendri Susilawati Susilawati Syahruni Syahruni Syamsu Herman Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsul Alam Syarif Syahrir Malle Syarima Z Tria Wulandari Ummu Aiman Vandy Rahmarta Vijay Amar Wa Ode Helda Wahidah Abdullah Wahyu Widada Wasriani Wasriani Yolanda, Yogi Yustinawati Yustinawati Yusuf Bahtiar Zulfansyah Zulfansyah Zuqni Meldha