Claim Missing Document
Check
Articles

Found 4 Documents
Search

PERGANTIAN CEO, PENGHINDARAN PAJAK, KOMPENSASI EKSEKUTIF DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA natasya putri; Wida Fadhilia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to examine the influence of CEO turnover, tax avoidance and executive compensation on earnings management by using discretionary accruals as a proxy of earnings management. The samples of this research were the manufacturing firms listed in BEI (Indonesia Stock Exchange) between 2011 and 2015. The samples were selected by using purposive sampling on 24 companies with 120 observations. The Data were collected from annual report and data analyzed by multiple regression analysis. The results of this study shows that CEO turnover has influence on earnings management, tax avoidance has influence on earnings management, and executive compensation has no influence on earnings management.
Peningkatan Hasil Belajar Peserta Didik Menggunakan Pendekatan Saintifik Pada Mata Pelajaran IPAS Natasya Putri; Esa Yulimarta; Isnaniah; Animar Fauziah; Yelly Martaliza
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 2 (2025): GJMI - FEBRUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i2.1328

Abstract

Natasya Putri. 2024. Peningkatan Hasil Belajar Peserta Didik Menggunakan Pendekatan Saintifik di Kelas V UPT SD Negeri 22 Kiambang Kecamatan Sungai Pagu Kabupaten Solok Selatan. Pembimbing Esa Yulimarta, S.Pd.I, M.Pd. Dan Isnaniah, S.Si, M.Pd.   Penelitian ini dilatar belakangi oleh rendahnya hasil belajar IPAS disebabkan pembelajaran terfokus pada guru, kurangnya motivasi peserta didik, penggunaan pendekatan pembelajaran yang kurang tepat. Tujuan penelitian ini untuk mendeskripsikan peningkatan hasil pembelajaran IPAS. Jenis penelitian setiap siklus ini adalah penelitian tindakan kelas (PTK) yang dilakukan sebanyak II siklus terdiri dari 4 kali pertemuan. Subjek penelitian ini adalah peserta didik kelas V UPT SD Negeri 22 Kiambang Kecamatan Sungai Pagu Kabupaten Solok Selatan pada semester 1 tahun ajaran 2024/2025. Penelitian ini berhasil, terbukti dari peningkatan hasil belajar IPAS peserta didik. Peningkatan hasil belajar ditandai dengan peningkatan ketuntasan belajar peserta didik. Pada siklus I diperoleh hasil belajar IPAS sebesar 43,75%, sedangkan pada siklus II sebesar 81,25%, maka terjadi peningkatan 37,5%. Pada pengamatan aktivitas guru dan peserta didik juga mengalami peningkatan dari siklus I ke siklus II. Dilihat pada siklus I aspek guru sebesar 77% dan siklus II 94,50% sehingga terjadi peningkatan sebanyak 17,5%, sedangkan pada aspek peserta didik siklus I sebesar 66,77% dan siklus II 83,22% sehingga terjadi peningkatan aspek peserta didik sebanyak 16,45%. Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa dengan pendekatan saintifik terjadi peningkatan hasil belajar peserta didik kelas V UPT SD Negeri 22 Kiambang Kecamatan Sungai Pagu Kabupaten Solok Selatan.
Pengaruh Disiplin Kerja, Kompensasi, dan Motivasi Terhadap Kinerja Karyawan pada PT. Sakti Prima Ogan Ilir Natasya Putri; Mardiana Puspasari; Yunita Febriani
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/m5bzc465

Abstract

This study aims to analyze the influence of work discipline, compensation, and motivation on employee performance at PT. Sakti Prima Ogan Ilir. The type of research used is associative research with a sample of 61 employees. The sampling technique applied is probability sampling using a simple random sampling method. The data used in this study consist of primary and secondary data, collected through questionnaires and documentation. The data analysis method employed is qualitative analysis quantified into statistical form, using multiple linear regression analysis, F-test, t-test, and coefficient of determination. The results indicate that work discipline, compensation, and motivation have a significant effect on employee performance. The coefficient of determination value of 72.4% shows that these three variables can explain employee performance, while the remaining 27.6% is influenced by other variables not included in this study.
KAJIAN LITERATUR SISTEMATIS TENTANG CIPTA SENI DAN GERAK DALAM PERSPEKTIF ESTETIKA DAN KREATIVITAS Defalina Annisa; Dwi Ariyani; Natasya Putri; Fuji Astuti; Desyandri
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.57487

Abstract

This study aims to review artistic creation and movement from the perspectives of aesthetics and creativity using the Systematic Literature Review (SLR) method. The review analyzed relevant studies published between 2019 and 2025 through the PRISMA framework. The findings identified four main themes: movement as aesthetic expression, creativity in artistic creation, the contribution of movement arts to individual development, and the integration of aesthetics and creativity in arts education. The results show that movement serves not only as physical activity but also as a medium for artistic expression. Creativity supports the development of innovative and meaningful artistic works, while movement arts contribute to cognitive, social, emotional, and physical development. The study concludes that aesthetics and creativity are essential foundations in artistic creation and movement-based arts