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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) JURNAL BERKALA ILMIAH EFISIENSI Primary : Jurnal Keilmuan dan Kependidikan Dasar Jurnal Ilmiah Spectral Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis INTELEKTIUM LAVOISIER: Chemistry Education Journal Neraca Manajemen, Akuntansi, dan Ekonomi LAVOISIER: Chemistry Education Journal
Siska Lestari
Jurusan Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi Manado 95115, Indonesia
Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PEMECAHAN MASALAH MATEMATIKA ANAK PEMULUNG DI PERKAMPUNGAN WADUK PERMAI Lestari, Siska
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 6, No 9 (2017): September 2017
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

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Abstract

AbstractThis research aims to describe problem solving in mathematics by the scavengers of Waduk Permai Village. The methodology of research that used  is descriptive methodology in a form of study case. Subjects in this research are 3 scavenger children. Instruments of data collection which used for support researcher are interview and written test. The interview are used for describe how the process of problem solving to the scavengers, at the same time the test are used for giving the way and support of the interview result. The results of the analysis concluded that problem solving of scavengers to finish varied question of the test are inconsistent using step by step on each given question. Beside that, scavenger children not yet fully follow the steps on finishing questions of the test that as Polya said.Keywords: Problem Solving, The Scavengers
PENGARUH JUMLAH PENDUDUK DAN PENDAPATAN PERKAPITA TERHADAP PENERIMAAN PAJAK RESTORAN DI KOTA MANADO Lestari, Siska
Jurnal Berkala Ilmiah Efisiensi Vol 16, No 2 (2016): Jilid 3
Publisher : Sam Ratulangi University

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Abstract

Penerimaan pemerintah daerah yang digunakan untuk membiayai pembangunan berasal dari beberapa sumber, salah satu sumber penerimaan tersebut adalah Pajak. Untuk dapat membiayai dan memajukan daerah dapat di tempuh suatu kebijaksanaan dengan mengoptimalkan penerimaan pajak, dimana setiap orang wajib membayar pajak sesuai dengan kewajibannya. Salah satu pajak daerah yang  potensial  untuk  dikembangkan  sesuai  dengan  pertumbuhan pembangunan  Kota Manado  dan karena  sifat  penduduk  Kota  Manado  yang  cenderung konsumtif  terhadap   kebutuhan  pangannya, adalah Pajak Restoran. sektor ini merupakan  sektor  yang  cukup  bagus  bagi  penerimaan  daerah  jikadikelola  dengan baik. Penelitian ini bertujuan untuk mengetahui pengaruh jumlah penduduk dan pendapatan per kapita terhadap pajak restoran. Data yang digunakan dalam penelitian ini merupakan data sekunder dari tahun 2005-2014. dan di analisis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa  variabel jumlah penduduk tidak memiliki pengaruh signifikan tetapi  memiliki hubungan positif terhadap penerimaan pajak restoran di kota Manado, dan pendapatan perkapita memiliki pengaruh yang signifikan dan memiliki hubungan positif terhadap pajak restoran di kota Manado.
DIRECTIVE SPEECH ACTS OF THE COUNT DRACULA IN DRACULA NOVEL Lestari, Siska
Jurnal Ilmiah Spectral Vol. 6 No. 1 (2020): Vol. 6 No. 1 (2020): Jurnal Ilmiah Spectral
Publisher : LPPM STBA Pontianak

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Abstract

This study focused on describing types and functions of the directive speech act on Dracula's novel. The study used a descriptive qualitative method in which Dracula’s utterances were collected. It has found eighteen of Dracula’s utterances. Out of eighteen utterances, ten utterances were directive speech acts which have a function to stating and commanding, three utterances belong to requesting speech acts, two utterances were questioning, while three utterances belong to prohibiting, asking, and advisories speech act. The data analyzed has proved that there are four functions of directive speech acts based on Levinsons’ principle and three functions based on Allan. It is concluded that the directive speech act is the way how the speaker influences the addressee to do something.
EFFECTIVENESS OF DIFFERENTIATION EFEKTIVITAS PEMBELAJARAN BERDIFERENSIASI TERHADAP KETERAMPILAN SOSIAL SISWA KELAS IV MATA PELAJARAN IPAS Lestari, Siska; Arafat, Yasir; Murjainah, Murjainah
Jurnal keilmuan dan Kependidikan dasar Vol 15 No 2 (2023): Desember 2023
Publisher : Jurusan Pendidikan Guru Madrasah Ibtidaiyah Fakultas Tarbiyah dan Keguruan Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/primary.v15i2.9542

Abstract

This research aims to determine the effectiveness of differentiated learning on the social skills of class IV students in science subjects at SDN 19 Kelapa. The population in this study were 21 class IV students. The sample in this study amounted to 21 people. The sampling technique in this research was using a saturated sampling technique. The method used in this research is an experimental method in the form of Pre-Experimental Designs with the One-Group Pretest-Posttest Design type. Data collection was obtained using activity, observation and documentation rubrics. The data analysis techniques used in this research are normality testing and hypothesis testing. The results of the data analysis data calculations obtained an average posttest result value of 81 (good) in the category "Very Effective. Based on the results of the normality test analysis using the Shapiro-Wilk test with the results of the pretest normality test calculations, it can be obtained that the pretest value is 0.087 > 0.05 and the posttest value is 0.148 > 0.05, so it can be concluded that the data is normally distributed. Meanwhile, the results of the hypothesis test analysis used the Paired-sample-t-test with the hypothesis results contained in Sig (2 tailed) that between the pretest and posttest had a value of 0.00 <0.05. This shows that Ho is rejected and Ha is accepted, meaning that there is effectiveness of differentiated learning on the social skills of class IV students in science subjects at SDN 19 Kelapa. This research needs to be developed by further researchers in subjects other than Natural Sciences such as PPKN, Indonesian, Mathematics so that innovation and novelty can be found related to differentiated learning for students' social skills in the learning process.
Pengaruh Current Ratio (CR), Return On Assets (ROA) dan Assets Growth (AG) terhadap Stuktur Modal (DER) pada PT Indofood Sukses Makmur Tbk periode 2014-2023 Lestari, Siska; Supiyadi, Dedi
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 3 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v5i3.1970

Abstract

This study aimed to examine the effects of Current Ratio (CR), Return on Assets (ROA), and Assets Growth (AG) on the debt-to-equity ratio (DER) of PT Indofood Sukses Makmur Tbk from 2014 to 2023. The research employed descriptive and verification methods using a quantitative approach. Data was collected through documentation, utilizing secondary data from quarterly financial reports. The study used purposive sampling. Results of partial hypothesis testing (t-test) revealed that the Current Ratio (CR) had a significant positive effect on the debt-to-equity ratio (DER). In contrast, Return on Assets (ROA) and Assets Growth (AG) had positive but non-significant effects on DER. Simultaneous hypothesis testing (F-Test) showed that CR, ROA, and AG significantly impacted DER at PT Indofood Sukses Makmur Tbk, accounting for 50.9% of its variation. The remaining 49.1% was attributed to other factors not examined in this study
IMPLEMENTASI DOUBLE EXPONENTIAL SMOOTHING DENGAN PARAMATETER DAMPED PADA ESTIMASI WISATAWAN TAPANULI SELATAN Matondang, Silvia Elastari; Lestari, Siska; Hasibuan, Amanda Hapsari Intan; Hasibuan, Lutfiah Syava Azzahra
INTELEKTIUM Vol 5 No 2 (2024): INTELEKTIUM
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/int.v5i2.1790

Abstract

Indonesia is known as a country with many natural and man-made tourist destinations, especially the South Tapanuli region which has marine, natural and man-made tourist destinations that are attractive and worth visiting for domestic and foreign tourists. In 2023, the number of tourists visiting South Tapanuli will be 422,688 people. This research aims to estimate or predict the number of tourists visiting South Tapanuli in the next 6 years using the Double Exponential Smoothing (DES) method with amortized parameters. Double exponential smoothing (DES) is a forecasting method by predicting time series data with a trend model. To overcome overprediction, an attenuating parameter is added which can reduce the estimated value exponentially. This research also aims to compare the estimated number of tourists in South Tapanuli Regency using the T test. This research shows that the estimated number of tourists coming to South Tapanuli Regency in the next six years will increase. For the t test carried out, the results obtained were tcount < ttable (2.014 < 2.015).
Evaluation of Learning Media Creation Based on Results of Computational Chemistry Calculations Visualised Nilmarito, Suriati; Lestari, Siska; Mantondang, Silvia Elatastari
LAVOISIER: Chemistry Education Journal Vol 3, No 1 (2024): LAVOISIER: Chemistry Education Journal
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/lavoisier.v3i1.11148

Abstract

The objective of this study is to determine the outcomes of the requirements analysis and learning materials for electrolyte and non-electrolyte solution materials. Additionally, learning materials will be developed utilising computational chemical calculations and visualisation of the results to create learning media based on the National Education Standards Agency (BSNP) requirements. This kind of study uses the ADDIE development model and is referred to as development research. There are five steps in the current ADDIE model: analysis, design, development, implementation, and evaluation. The entire student body of one of the senior high schools in Padangsidempuan City, North Sumatera, Indonesia, served as the study's population. The participants in this research were senior high school students from Padangsidempuan City, North Sumatera, Indonesia. The use of a purposive sampling technique yields grade X as the research sample. An inquiry form derived from the National Education Standards Agency was used as the research tool. Utilising a significance level of 5%, the data analysis was conducted using the SPSS 22 for Windows software. The investigation's findings demonstrate the need for educational materials to help pupils struggling with learning. Based on 95% validation findings, the learning materials for both electrolyte and non-electrolyte solutions visualise the outcomes of computational chemical calculations.
PENGARUH KOMITE AUDIT, TINGKAT UTANG DAN KINERJA PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019 - 2023) Lestari, Siska; Sutandijo
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 2 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i2.11907

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komite audit, tingkat utang dan kinerja perusahaan terhadap manajemen laba (studi empiris pada perusahaan consumer non-cyclicals yang terdaftar di bursa efek indonesia periode tahun 2019 - 2023). Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder yang diperoleh dari situs resmi Indonesia Stock Exchange (IDX) berupa laporan keuangan tahunan. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Populasi objek penelitian sebanyak 55 perusahaan dalam 5 (lima) tahun dan sampel yang digunakan sebanyak 22 data. Pengolahan data menggunakan eviews 10. Tujuan dari penelitian ini adalah utuk mengetahui komite audit, tingkat utang dan kinerja perusahaan terhadap manajemen laba baik secara parsial maupun simultan. Hasil penelitian menunjukan bahwa secara simultan komite audit, tingkat utang dan kinerja perusahaan berpengaruh terhadap manajemen laba karena dari hasil perhitungan diperoleh nilai Prob (Fstatistic) sebesar 0,045637 < 0,05. Kemudian secara parsial variabel komite audit tidak berpengaruh terhadap manajemen laba, tingkat utang dan kinerja perusahan berpengaruh terhadap manajemen laba.
Evaluation of Learning Media Creation Based on Results of Computational Chemistry Calculations Visualised Nilmarito, Suriati; Lestari, Siska; Mantondang, Silvia Elatastari
LAVOISIER: Chemistry Education Journal Vol 3, No 1 (2024): LAVOISIER: Chemistry Education Journal
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/lavoisier.v3i1.11148

Abstract

The objective of this study is to determine the outcomes of the requirements analysis and learning materials for electrolyte and non-electrolyte solution materials. Additionally, learning materials will be developed utilising computational chemical calculations and visualisation of the results to create learning media based on the National Education Standards Agency (BSNP) requirements. This kind of study uses the ADDIE development model and is referred to as development research. There are five steps in the current ADDIE model: analysis, design, development, implementation, and evaluation. The entire student body of one of the senior high schools in Padangsidempuan City, North Sumatera, Indonesia, served as the study's population. The participants in this research were senior high school students from Padangsidempuan City, North Sumatera, Indonesia. The use of a purposive sampling technique yields grade X as the research sample. An inquiry form derived from the National Education Standards Agency was used as the research tool. Utilising a significance level of 5%, the data analysis was conducted using the SPSS 22 for Windows software. The investigation's findings demonstrate the need for educational materials to help pupils struggling with learning. Based on 95% validation findings, the learning materials for both electrolyte and non-electrolyte solutions visualise the outcomes of computational chemical calculations.
Co-Authors Hasibuan, Amanda Hapsari Intan Hasibuan, Lutfiah Syava Azzahra Mantondang, Silvia Elatastari Matondang, Silvia Elastari Murjainah, Murjainah Nilmarito, Suriati Supiyadi, Dedi Sutandijo Yasir Arafat, Yasir