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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Ilmiah Raflesia Akuntansi Mizania : Jurnal Ekonomi dan Akuntansi
Dini Purnamasari
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE TWO STAY TWO STRAY UNTUK MENINGKATKAN HASIL BELAJAR MATEMATIKA PESERTA DIDIK KELAS X.4 SMA NEGERI 1 KATEMAN KABUPATEN INDRAGIRI HILIR Dini Purnamasari; Armis '; Atma Murni
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 3, No 2 (2016): Wisuda Oktober 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract

Abstract: The background of this study was students’ low achievement at X.4 class of SMA Negeri 1 Kateman in learning Math that reached KKM on the material Shape Rank, Roots, and logarithm that 15 of 35 students with a percentage of 42.85%. The aim of this study was to improve learning process and learning outcomes of the students in Math by applying Two Stay Two Stray (TSTS) Cooperative Learning type. The design of this research was the Classroom Action Research consisted of two cycles and at the end of each cycle conducted tests. The subjects of this research were students class X.4 of SMA Negeri 1 Kateman at the second semester of the school year 2015/2016. The students consisted of 10 males and 25 females. The data collection instrument was the observation sheet both of teacher and students activities and Math test. Observations were conducted to collect data on the activities of teachers and students. Math test are used to gather data on the results of students’ in learning Math. Based on data analysis of the teacher’s and students’ activities, it shows that teaching and learning process in Math by applying TSTS cooperative learning type was getting better because the learning process was conducted according to what was planned in the lesson plan. The results show that improvement in students’ learning outcomes was 40% on the basic score became 54.29% in the first cycle and 80% in the second cycle. This study concluded that the application of TSTS cooperative learning type can improve the students’ learning process and learning outcomes of X.4 class of SMA Negeri 1 Kateman at second semester of academic year 2015/2016.Keywords: Math learning outcomes, Two Stay Two Stray Cooperative Learning Strategy, Classroom Action Research.
Hubungan Penghindaran Pajak dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Industri di Indonesia Dini Purnamasari; Heni Indah Pratiwi; Novia Hindayani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.2000

Abstract

This study examines the relationship between tax avoidance and the timeliness of financial reporting in companies within the industrial sector. The results indicate that tax avoidance does not have a direct or significant effect on the timeliness of financial reporting. However, firm size has a significant impact on timely financial reporting. The effect of tax avoidance on reporting timeliness is not uniform across all companies; rather, it is influenced by organizational context, particularly the scale of the company. In small companies, tax avoidance practices tend to pose a significant constraint on the reporting process due to limited resources, including human resources, reporting systems, and experience in handling tax audits. This can result in delays in the preparation and submission of financial statements. Conversely, large companies have greater capacity to manage tax avoidance practices in a structured and planned manner, so these practices do not disrupt the financial reporting process.
Pengaruh Transfer Pricing terhadap Penghindaran Pajak Perusahaan Sektor Industri di Indonesia Dini Purnamasari; Novia Hindayani
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1292

Abstract

Abstrak— This study aims to analyze the effect of transfer pricing on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Transfer pricing is often perceived as a mechanism used by multinational companies to shift profits to low-tax jurisdictions, thereby potentially reducing their tax burden. The research employs a quantitative method using a simple linear regression approach. Secondary data were obtained from the companies’ annual financial reports. The results show that transfer pricing has no significant effect on tax avoidance. This finding indicates that transfer pricing practices among industrial sector companies in Indonesia have not been aggressively used as a means of tax avoidance. This study implies that the government should continue strengthening transfer pricing documentation policies, while companies are encouraged to maintain tax compliance as part of sound corporate governance practices.
Co-Authors Armis ' Atma Murni Heni Indah Pratiwi Novia Hindayani