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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Mimbar PGSD Undiksha eUREKA : Jurnal Penelitian Mahasiswa Teknik Sipil dan Teknik Kimia Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JURNAL MEDIA INFORMATIKA BUDIDARMA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu International Journal of Natural Science and Engineering Jurnal Kreativitas PKM Manuju : Malahayati Nursing Journal JURTEKSI Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal YUME : Journal of Management Jurnal Ilmiah Akuntansi Manajemen Building of Informatics, Technology and Science Amnesty: Jurnal Riset Perpajakan Ta'lim al-'Arabiyyah: Jurnal Pendidikan Bahasa Arab dan Kebahasaaraban JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah E-Coops-Day : Jurnal Ilmiah Abdimas MAHESA : Malahayati Health Student Journal Griya Journal of Mathematics Education and Application J.Abdimas: Community Health Abditeknika - Jurnal Pengabdian Kepada Masyarakat Journal of Rural and Urban Community Empowerment INVOICE : JURNAL ILMU AKUNTANSI Journal of Applied Nursing and Health Wiga : Jurnal Penelitian Ilmu Ekonomi Dinamika Kesehatan: Jurnal Kebidanan dan Keperawatan Journal of Nursing Invention Studi Akuntansi, Keuangan, dan Manajemen Jurnal Basicedu Jurnal Pengabdian Masyarakat Bhinneka Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Economic Research and Financial Accounting MARAS : Jurnal Penelitian Multidisplin Al-Qalam: Jurnal Kajian Islam Dan Pendidikan Jurnal Ekualisasi Jurnal Pendidikan Refleksi Optimum: Jurnal Ekonomi dan Pembangunan Atestasi : Jurnal Ilmiah Akuntansi
Mira Mira
Balai Besar Riset Sosial Ekonomi, Kementrian Kelautan dan Perikanan Jalan KS Tubun Petamburan VI Jakarta 10260 Telepon 021-53650162
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Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia Mira, Mira; Masnan, Sulaeman; Salam, Salam; Adzim, Faidul; Sarda, Sultan; Syahriani, A. Tenri
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10538

Abstract

This research was conducted to obtain empirical evidence how does CEO aggressiveness affect tax avoidance behavio , especially in mining sector companies listed on the IDX. The type of research used quantitative with an explanatory research approach, with the population in this study being mining sector companies listed on the IDX totaling 18 for 4 years so that a total sample of 72 samples was taken by purposive sampling. Hypothesis testing using SPSS 25. This study uses multiple linear regression analysis techniques. The results of this study indicate that the CEO narcissism variable (X1) has an influence on tax avoidance . This is because the narcissistic CEO believes that every decision taken is related to policy is the best solution so that it can improve the performance of the company, while the CEO compensation variable (X2) has no effect on tax avoidance . Thus, even though the CEO is given compensation in the form of salary, bonus, promotion does not affect his decision to take tax avoidance , this is of course because the CEO considers the long-term effects
Implementasi Pendekatan Contextual Teaching And Learning (CTL) untuk Meningkatkan Hasil Belajar Matematika Siswa Sekolah Dasar Mira, Mira
Jurnal Basicedu Vol. 8 No. 1 (2024)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v8i1.7165

Abstract

Salah satu masalah pendidikan yang masih berkembang dewasa ini adalah lemahnya proses pembelajaran.Tujuan penelitian ini adalah untuk meningkatkan hasil belajar matematika siswa kelas V UPT SD Negeri 020 Balung melalui implementasi pendekatan CTL. Metode penelitian ini adalah penelitian tindakan kelas dengan strategi tindakan berupa perencanaan, pelaksanaan, observasi dan refleksi yang terdiri dari 2 siklus. Subjek penelitiannya adalah siswa kelas V sebanyak 19 siswa yang terdiri dari 10 siswa laki-laki dan 9 siswa perempuan. Hasil penelitian menunjukkan terdapat peningkatan hasil belajar siswa dari siklus I kesiklus II, dimana pada siklus I sebanyak 15 siswa (78%) yang tuntas KKM senilai 70, sedangkan pada siklus II menjadi 18 siswa (94%) tuntas KKM seniali 70. Kesimpulan penelitian inimenunjukkan Implementasi Pendekatan Contextual Teaching And Learning (Ctl) mampu Meningkatkan Hasil Belajar Matematika Siswa Sekolah Dasar.
Implementasi Transfer Learning Pada Algoritma Convolutional Neural Network untuk Mengklasifikasikan Image Objek Wisata Mira, Mira; Sembiring, Irwan; Purnomo, Hindriyanto Dwi
Building of Informatics, Technology and Science (BITS) Vol 4 No 1 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.196 KB) | DOI: 10.47065/bits.v4i1.1764

Abstract

This study classifies the image of a tourist attraction with 9 labels sky, tree, mountain, water, street, temple, garden, stone and ricefield. The results of multi-label labeling can be used to see the frequency and recommendations of tourist attractions in Central Java, and build a transfer learning model to determine the accuracy value. Classification with multi-label images has its own complexity in the labeling process and few people use it. Testing and evaluating the model uses the equation of accuracy and f-1 score. Several previous researchers also stated that the higher the amount of training data and the number of epochs per step, the higher the accuracy produced. Based on the results of training and evaluation of the four training processes, that 210 data using bs 8, lr 1e-3 and epoch 50 showed an accuracy of 0.8598 with a loss of 0.3245, while 290 data with bs 16, lr 1e-3 and epoch 50 showed an accuracy of 0.8685. with a loss of 0.2903. Then 594 data with bs 32, lr 1e-3 and epoch 50 showed an accuracy of 0.8852 with a loss of 0.2756, and 1000 data with bs 46, lr 1e-3 and epoch 50 showed an accuracy of 0.8833 with a loss of 0.2863. This can answer the statement that the greater the number of datas, the higher the accuracy produced, so that the transfer learning model on the ResNet-50 architecture with multi-label image datas can be applied by showing accuracy results close to the accuracy value on ResNet-50 in the imagenet project. In addition, the contribution of this research is to provide recommendations for potential tourist objects in Central Java, namely tourism objects with the theme of nature, then tourism processed by human hands such as historical places, cultural heritage and family recreation areas.
Studi Literatur : Langkah-Langkah Pemilihan dan Penggunaan Metode dan Media PKN Tingkat SD Mira, Mira; Yolanda, Feby; Ningsih, Suci Wahyu; Gustina, Indah; Hidayati, Dinda Gustri; Rahmadayoni, Nurul; Pitri, Rischa Arselya Dwi; Setiawan, Budi
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11028

Abstract

Penelitian ini bertujuan untuk mengetahui tinjauan umum metode dan media pembelajaran PKN pada tingkat SD. Melalui tinjauan literatur, Artikel ini menyajikan rangkaian langkah yang relevan dan teruji guna meningkatkan keaktifan pembelajaran PKN di tingkat dasar. Jenis penelitian yang digunakan adalah studi literatur. Jenis data yang digunakan yaitu data sekunder. Sumber data penelitian bersumber dari jurnal, artikel dan buku. Hasil penelitian menunjukkan bahwa penggunaan metode dan media yang cocok sangatlah diperlukan untuk membantu sekaligus mempermudah dalam proses pembelajaran. Pemilihan metode dan media yang tepat memainkan peran krusial dalam memfasilitasi pemahaman materi PKN yang efektif bagi siswa SD. Diantaranya yaitu metode ceramah, metode cerita, metode tanya jawab, metode penugasan, metode permainan atau kompetisi. Melalui pemahaman yang lebih baik tentang proses seleksi dan penggunaan metode serta media, diharapkan dapat tercipta pembelajaran PKN yang lebih interaktif, mendalam, dan relevan bagi siswa SD. Diharapkan para pendidik dapat memilih metode dan media PKN yang sesuai, meningkatkan partisipasi aktif siswa, dan memfasilitasi pemahaman yang mendalam terhadap nilai-nilai kewarganegaraan dalam konteks yang lebih relevan dan menarik bagi siswa SD.  
Ambiguity Between The Placement Of Zakat Collecting Objects And The Tax Payable (Literature Study) Mira, Mira; Adziem, Faidul
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10811

Abstract

This study aims to determine the clarity of the ambiguity of the placement of objects to collect zakat and tax payable through the concept of zakat as a direct tax deduction, the opinion of scholars about zakat and taxes, the opinion of previous researchers about zakat as a direct tax deduction, the opinion of the Qur'an, hadith and regulations. the law on zakat and taxes, as well as the difference between zakat as a deduction from taxable income and zakat as a direct tax deduction. . This research was conducted by literature study method, namely the researcher used data collection techniques in the form of library research and literature review. The results of this study that zakat as a direct deduction of taxes or taxes payable (tax credit), is an effective way compared to zakat as a deduction of taxable income because there will be an increase in the tax ratio, namely the number of taxpayers will be more and more. Muslim taxpayers will be more eager to pay zakat and taxes, because there are no more double payments. 
ENGARUH KUALITAS AUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2016-2018 Mira, Mira; Purnamasari, A. Wirta
Jurnal Riset Perpajakan: Amnesty Vol 3, No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4415

Abstract

This study aims to determine how the effect of audit quality on Tax Avoidance in banking sector companies listed on the Indonesia Stock Exchange (BEI) by using control variables (Company Size and Leverage). This type of research used in this research is descriptive quantitative. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test and multiple regression analysis. The sampling technique in this study used purposive sampling and obtained 27 banking companies with an observation period of 3 (three) years in order to obtain 81 sample units in this study. Based on the results of data analysis, it can be concluded that Audit Quality has a significant negative effect on Tax Avoidance. This means that the higher the audit quality, the lower the tax avoidance.
Pembelajaran Daring Terhadap Hasil Belajar Matematika di Sekolah Dasar Mira, Mira; Sabilah, Adina; Royani, Sumi; Sopiah, Sopiah; Sahriani, Sisi; Rahmi, Rahmi; Siregar, Pariang Sonang; Marta, Eni
MIMBAR PGSD Undiksha Vol. 9 No. 2 (2021): July
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpgsd.v9i2.34535

Abstract

Covid-19 memberikan dampak yang sangat besar bagi dunia pendidikan, dimana pembelajaran yang awalnya tatap muka menjadi dilakukan secara daring. Tujuan penelitian ini adalah untuk menganalisis pengaruh pembelajaran daring terhadap hasil belajar matematika siswa di SD. Jenis penelitian yang dilakukan adalah kuantitatif. Populasi dalam penelitian ini adalah 65 orang yang terdiri dari guru dan siswa. Metode pengumpulan data yang digunakan adalah angket. Hasil penelitian menunjukan bahwa pembelajaran daring sangat berpengaruh terhadap hasil belajar pada konsep dasar matematika siswa. Selama pembelajaran daring siswa kurang efektif dalam belajar dan siswa kurang memahami materi yang diberikan oleh guru. Hasil belajar siswa pun kurang stabil dan hasil penelitian menunjukan bahwa proses pembelajaran selama pandemi berubah yaitu dengan menggunakan jaringan jarak jauh. Hal ini memberikan dampak pada guru karena kurang maksimal dalam memberikan materi pembelajaran dan terganggunya proses pembelajaran yang menyebabkan materi tidak tuntas.
Analysis of the Implementation of Islamic Boarding School Accounting in Preparing and Presenting Financial Reports at Tarbiyah Takalar Islamic Boarding School Middle School Nur Fadillah Safitri; Muryani Arsal; Mira, Mira
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.79

Abstract

The aim of this research is a descriptive qualitative type of research with the aim of finding out the analysis of the implementation of Islamic boarding school accounting in the preparation and presentation of financial reports at the Tarbiyah Takalar Islamic Boarding School Middle School. This sample was taken from Tarbiyah Takalar Islamic Boarding School Middle School. The type of data used in this research is descriptive qualitative data obtained from interviews related to the problem under study. Data collection was carried out by interviews, observation and documentation. In this research, the data sources used in data collection include primary data and secondary data. The research instrument used in this research uses narrative methods, data reduction, data presentation and drawing conclusions. Based on the results of data research using interviews regarding the analysis of the implementation of Islamic boarding school accounting in the preparation and presentation of financial reports at Tarbiyah Takalar Islamic Boarding School Middle School which has been discussed in the previous chapter, the author draws an important conclusion, namely that the financial reports of Tarbiyah Takalar Islamic Boarding School Middle School are not in accordance with Islamic boarding school accounting guidelines. have not identified the assets, liabilities and net assets owned by the Islamic boarding school and the preparation and presentation of the financial reports of the Tarbiyah Takalar Islamic Boarding School are not in accordance with ISAK 35.
ANALYSIS OF CAPITAL STRUCTURE AND STICKY COST ON FINANCIAL PERFORMANCE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Nursamsi, Nursamsi; Mira, Mira; Firman Syah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.151

Abstract

NURSAMSI. 2024. Analysis of Capital Structure and Sticky Costs on the Financial Performance of Companies Listed on the Indonesia Stock Exchange. Undergraduate Thesis. Department of Management, Faculty of Economics and Business, Muhammadiyah University Makassar. Main Supervised Mira and Co-Supervisor Firman Syah. The purpose of this research is a quantitative study aimed at analyzing the impact of capital structure and sticky costs on the financial performance of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The sample for this study was drawn from the financial reports of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The data used in this research is quantitative data obtained from the financial reports of companies from 2018 to 2022, sourced from the respective websites of food and beverage companies listed on the Indonesia Stock Exchange or from the website www.idx.co.id. This study employs secondary data. The research instruments used in this study include descriptive statistical analysis, panel data regression analysis, and hypothesis testing using F-test (Chiw Test) and Hausman Test. From the analysis of Debt To Equity Ratio (DER), it appears that companies may need to consider strategies to manage and reduce their dependence on debt in order to improve their financial structure and reduce long-term financial risks. Additionally, the analysis of Sticky Costs indicates that these costs are becoming increasingly unresponsive to fluctuations in production and sales volume. Furthermore, Return On Assets (ROA) is significant in optimizing financial performance over the study period, although improvement efforts are observed in the final year
Effect Of Free Cash Flow And Leverage On Sticky Cost Behavior In Food And Beverage Companies Listed On The Idx In 2018-2022 Nurlina, Nurlina; Mira, Mira; Firman Syah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.175

Abstract

This study aims to determine the effect of free cash flow and leverage on sticky cost behavior in food and beverage companies listed on the IDX in 2018-2022. The type of data used in this study is quantitative data obtained from financial statements. Data collection is carried out by accessing the official website of the Indonesia Stock Exchange. In this study, the data source used is secondary data. The research instruments used in this study use the documentation method. The results of the study using statistical calculations through the eviews version 12 application regarding the influence of free cash flow and leverage on sticky cost behavior, the author draws the conclusion that free cash flow has an effect on sticky cost behavior while leverage has no effect on sticky cost behavior.
Co-Authors Adziem, Faidul Afwah, Nur Aisyah Viedar, Listya Akbar Akbar Akila , Nur ali, Rita Aliya, Kesya Shafa Amalia, Triana Amraini, Amraini Anaguna, Nursyam Anastasya, Resky Angguna Aprillia, Hanura Apsari, Rosvita Maulida Ardani, Cindy Ardiyanto, Rasyifa Adila Ariani, Mahrida Dwi Arman, Andi Asih, Finda Fiji Asih, Rinda Asmarani Nur Astuti, Wiwid Badollahi, Ismail Budi Setiawan Cahyaningtyas, Christian Charley, Charley Fadli, M. Wahyuniar Faidul Adzim, Faidul Fiji Asih, Finda Firman syah Fitriani Fitriani Gudiato, Candra Gustina, Indah Hakiki, Ismi Della Hanura Aprilia, Hanura Haria Saputri Heriani, Novia Heryadi, Yadi Hidayati, Dinda Gustri Hidayatullah, Kikin Hindriyanto Dwi Purnomo Indrayani , Syarthini Indrayani, Syarthini Indriana Indriana, Indriana Irwan Sembiring Ishak, Khardianti Alviani Ismail Badollahi Izma Daud, Izma Julianto Julianto Karsidi Karsidi, Karsidi Kristianto, Aloysius Hari Kunaenih, Kunaenih Kusnanto Kusnanto Mahmud Mahmud Marta, Eni Masniah Masniah Masrullah, Masrullah Mastoah, Imas Maulidan, Refly Zidni Maya Sari Mayasari, Nur Melani, Rena Melda, Melda Miftahul Jannah Mitrayati, Mitrayati Muchriana Muchran Muh. Idris Muh. Rusdi Muhaimin Muhaimin Muhammad Khaedar Sahib Muhammad Yamin Mulyadi, Nur Amalia Agus Mursalim, Nur Ainun Muryani Arsal Muttiarni, Muttiarni Nadiva, Nadiva Nanang Sobarna Ningsih, Suci Wahyu Nofriandy, M. Annas Noor Khalilati, Noor Norhalipah, Andi Nur Fadillah Safitri Nurcahyo, Azriel Christian Nurdin K, Nurdin Nurfadillah, Asti Nurlatipah, Yeti Nurlela Nurlela Nurlina Nurlina Nurmagfirah, Nurmagfirah Nursamsi, Nursamsi Nurtaqiya, Nurtaqiya NURUL AZIZAH Odjan, Ana Mariana Kalbu Oktavia, Nor Afni Oscarito, Oscarito P, Noviyanti P, Sudirman Pitri, Rischa Arselya Dwi Prasetya, Yusuf Dimas Prayusniar, Fadya Prisilia, Ni Kadek Neviska Purnamasari, A. Wirta Putri, Lidya Oktavia Putri, Lulu Nurrahmawati Putri, Shintia Novariani Putri, Trie Akra Rachmadaniyah, Rachmadaniyah Rahmadayoni, Nurul Rahmi Rahmi Ramadhan, Mohamad Angga Bahrul Rizki Nur Ramadhani, Novia Putri Ratih Rahmawati Reski, Seri Mulia Rita Rita, Rita Royani, Sumi Rustan, Fajar Eko Purnomo Rusyda, Nurazizah Ruwaida, Laiya Sabilah, Adina Sahriani, Sisi Salam Salam Salam, Salam Salama, Nuzula Elfa sarda, Sultan Sari, Clara Chintya Sari, Linda Sevitri, Shella Shafa Aliya, Kesya Silvester, Silvester Sinar Perbawani Abrina Anggraini Siregar, Pariang Sonang Sopiah, Sopiah Sopiah, Sopiah Sri Adila Nurainiwati Sri Maryati Sri Wahyuni SRI WARDANI Sulaeman Masnan, Sulaeman Susetiadi, Sigit Suwandewi, Alit Syafriafdi, Non Syahraeni, A.Tenri Syahriani, A. Tenri Syihabudin, Syihabudin Tahir, Ayani Dinasti Azira Takdir Takdir, Takdir Taufik Iskandar Tul Jannah, Shovia Viedar, Listya Aisyah Wa Ode Rayyani Wahyudi, Fiqi Wahyudi, Firma Windari, Sulis Wulan, Diah Retno Yayan M.A Nurbayan Yolanda, Feby Yuhansyah Yuhansyah Yuhansyah, Yuhansyah Yuliana Yuliana Zidni Maulidan, Refly