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Apakah Implementasi “Reinventing Policy” Meningkatkan Tax Compliance” Pajak Badan? Rinaldi Munaf; Nini Syofriyeni; Yurniwati Yurniwati
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.29

Abstract

This research is aims to analyze and describe the level of compliance of corporate taxpayers after the Reinventing Policy is implemented. The study was conducted on the Agency taxpayers in the Padang KPP office. The data was collected using a questionnaire. The analytical method used is descriptive statistics, which evaluates the level of achievement of respondents' answers that reflect the level of tax compliance and implementation of Reinventing Policy and linear regression analysis to determine the effect of Reinventing Policy on corporate taxpayer compliance. The results of descriptive statistical research indicate the Reinventing Policy variable has a level of achievement of respondents' answers of 3.78 which means that the implementation of Reinventing Policy is quite good. This was followed by the level of compliance of corporate taxpayers which was also quite good as indicated by the level of achievement of respondents' answers of 3.94. The results also showed that the Reinventing Policy had a significant effect on corporate taxpayer compliance. This finding implies that the policies have been responded by taxpayers by showing changes in their behavior.
Measuring Zakat Literacy Index : The First Step of Poverty Reduction Efforts Vima Tista Putriana; Ghina Armya Ginting; Silvy Astari; Yurniwati
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.1-8.2024

Abstract

No poverty is one of the Sustainable Development Goals (SDGs) agenda to be achieved by 2030. One of instruments that can be used to solve the poverty in Muslims Communities is zakat. Zakah is an Islamic social and financial tool to help the zakah recipients. This research aims to measure literacy of a Muslim society concerning zakat. The zakat literacy was measured using a technique developed by the Indonesian National Zakat Board in 2019. By applying convenience sampling technique, 115 respondents participated in the survey. Respondents originated from Padang filled up the questionnaires by using social media (Whatsapp groups). Data were analysed using statistical analysis tools. The Zakat Literacy Index (ZLI) was categorized as ‘medium’ level. Concerning the timing of paying zakat, Muslims in Padang preferred to pay zakat during the holy month of Ramadhan. Giving the zakat directly to the individual recipients was preferred than channeling it through formal zakat institutions. When distributing zakat through zakat institutions, accessibility was the most important consideration. The main source of knowledge about zakat was lectures delivered by the Islamic scholars. The finding of this study contributed to the first attempts of building of baseline data of Zakat Literacy Index in Indonesia at the city level. The information revealed from this study can be used by local zakat institutions to plan strategies on how to increase the awareness of public on zakat which at the same time zakat payment will increase. The result of this study also provides baseline for future study.
Analisis Perbedaan Tarif Riil dengan INA-CBG'S Pelayanan Operasi Bedah Plastik di Rumah Sakit Universitas Andalas Fortuna, Fory; Yurniwati, Yurniwati; Semiarty, Rima
MAHESA : Malahayati Health Student Journal Vol 4, No 10 (2024): Volume 4 Nomor 10 (2024)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v4i10.15099

Abstract

ABSTRACT Since BPJS Kesehatan and INA-CBG’s were being applied in Indonesia, various groups were worried about the difference phenomenon with the real rates invented by previous researchers. Plastic surgery services at UNAND Hospital have fluctuated in the last three years. The phenomenon of the difference between the real RS rates and the large INA-CBG's rates was also found. The purpose of the study was to see and to describe the differences between real rates and INA-CBG's in reconstructive plastic surgery patients at UNAND Hospital. This study used secondary data from medical records of 72 cases. The independent variables consist of age, gender, insurance class, action class, length of stay, service, drugs/BMHP, real hospital rates and INA-CBG's rates. The variable that depends on this research is the difference between the real RS rate and the INA-CBG's rate. Characteristics of respondents with an average age of 28,20 ± 19,88 years, more men than women (59.7%:40.3%, n=72), average length of stay was 2,34±1,95 days, average cost of medicine/BMHP was Rp. 884,968, -, average services cost was Rp. 2,393,800. The most treatment class used was class 3, with the most treatment done was khusus 1. Length of stay, operation class and drug/BMHP were significantly related to the difference in both rates (p=0.00, p=0.012, p=0.00). The conclusion that there was a significant difference between the real hospital rates and INA-CBG's rates in plastic surgery cases at UNAND Hospital. Length of stay, class of operation and drug/BMHP were significantly related to the difference in rates. Keywords: Real Rates, INA-CBG's Rates, Service Cost Component  ABSTRAK Sejak BPJS kesehatan dan INA-CBG’s diberlakukan, berbagai kalangan khawatir karena ditemukannya beberapa fenomena selisih tarif oleh peneliti terdahulu. Pelayanan bedah plastik di RS UNAND mengalami fluktuasi tiga tahun terakhir. Ditemukan juga fenomena selisih antara tarif riil RS dengan tarif INA-CBG’s yang besar. Tujuan dari penelitian ini adalah untuk melihat perbedaan antar tarif riil dan INA-CBG’s pada pasien bedah plastik rekonstruksi di RS UNAND. Metode penelitian: Penelitian ini menggunakan data sekunder yaitu sebanyak 72 kasus. Variabel independen terdiri atas umur, jenis kelamin, kelas jaminan, kelas tindakan, lama rawat, jasa pelayanan, obat/BMHP, tarif riil RS dan tarif INA-CBG’s. Variabel dependen pada penelitian ini adalah selisih tarif riil RS dengan tarif INA-CBG’s. Hasil pada penelitian ini didapatkan rerata umur dalam tahun yaitu 28,20 ± 19,88, laki-laki lebih banyak dari perempuan (59,7%:40,3%, n=72), rerata lama rawat 2,34±1,95 hari, rerata biaya obat Rp.884,968,-, rerata jasa pelayanan Rp.2,393,800. Kelas rawatan terbanyak adalah kelas 3, dengan tindakan terbanyak adalah khusus 1. Kesimpulan dari penelitian ini adalah terdapat perbedaan bermakna antar rerata tarif riil dengan INA-CBG’s (p=0,00). Lama rawat, kelas tindakan dan obat/BMHP berhubungan signifikan dengan selisih tarif. Kata Kunci: Tarif Riil, Tarif INA-CBG’s, Komponen Biaya Pelayanan 
How to Support The Algebraic Thinking Skills of Elementary School Students Using The Generative Multi-Representation Learning Model Modification Schema-Based Instruction? Evi Faujiah; Yurniwati Yurniwati; Gusti Yarmi
Jurnal Elementaria Edukasia Vol. 7 No. 2 (2024): Juni
Publisher : Elementary Teacher Education Program, Majalengka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jee.v7i2.9163

Abstract

Elementary school teachers still do not fully utilize effective learning models, especially in teaching algebraic concepts. Lack of understanding of algebraic concepts has caused students to have difficulty mastering algebra, including calculation, representation, and mathematical modeling, as well as recognizing algebraic symbols and variables. The purpose of this study is to answer the research question (RQ) How does the Generative Multi Representation Learning Model Modified Schema Based Instruction (MGMRM-SBI) affect the algebraic thinking skills of elementary school students? In this study, the experimental method was used with a posttest-only control group design, where the sample was selected using Cluster Random Sampling with a total sample of 128 students. The research instrument used was an algebraic thinking ability test in the form of description test questions, and data analysis was carried out using a t-test with the help of SPSS statistical software. The results of the t-test showed a significant difference between the algebraic thinking skills of students in the experimental and control classes, with significance values (2 sides) = 0.000 < sig. = 0.05. Based on the results of the study, it can be concluded that the application of the Generative Multi Representation Learning model Modified Schema Based Instruction has a significant effect on the algebraic thinking ability of elementary school students, and is more effective than the expository model.
The Impact Project Based Learning of Animation-Assisted Videos on the Capability for Creative Thinking in Light of Self Efficacy Kartika, Kartikasari; Yurniwati Yurniwati; Karsih
Jurnal Elementaria Edukasia Vol. 7 No. 2 (2024): Juni
Publisher : Elementary Teacher Education Program, Majalengka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jee.v7i2.9305

Abstract

Preparing pupils for the difficulties of the twenty-first century is the goal of basic education. One of the skills of the twenty-first century is the capacity for the creative thought. Students who study mathematics are able to develop creative thingking skills and behaviors that are valuable in life. However, in fact, based on preliminary studies, students' creative thinking ability in elementary school is still low. This is because learning is still centred on memory and finding the right answers to the questions given. The aim of this research is to ascertain how Project Based Learning, with the support of animated movies, affects students capacity for creative thought in relation to students self-efficacy. This study used cluster random sampling, quasi-eksperimental methodology (pretest posttest), and quantitative analysis. The study’s findings indicate that students who participate in Project Based Learning with video animation have higher creative thinking skills than those who enrol in expository learning, there was an interaction between the learning model and self-efficacy on creative thinking skills students with high self-efficacy were more able to think creatively in Project Based Learning with animated videos than in expository learning, and students with low self-efficacy in expository learning were more able to think creatively in Project Based Learning with animated videos. Keywords: Project Based Learning; Creative Thinking Ability; Self Efficacy Tujuan pendidikan dasar yaitu mempersiapkan peserta didik siap menghadapi tantangan abad 21. Kemampuan berpikir kreatif adalah salah satu keterampilan abad ke-21. Pembelajaran matematika memungkinkan siswa untuk dapat berpikir kreatif sehingga memiliki keterampilan dan perilaku yang penting dalam kehidupan. Namun, pada kenyataannya, berdasarkan studi pendahuluan, kemampuan berpikir kreatif siswa di sekolah dasar masih rendah. Hal ini dikarenakan pembelajaran masih berpusat pada daya ingat dan menemukan jawaban yang tepat atas pertanyaan yang diberikan. Tujuan dari penelitian ini untuk mengetahui bagaimana pembelajaran Project Based Learning berbantuan video animasi mempengaruhi kemampuan berpikir kreatif peserta didik dalam kaitannya dengan self efficacy peserta didik. Penelitian ini menggunakan teknik cluster random sampling, metodologi quasi eksperimen (pretest posttest), dan analisis kuantitaif. Hasil penelitian menunjukkan bahwa peserta didik yang mendapat pembelajaran Project Based Leraning berbantuan video aniamsi memiliki kemampuan berpikir kreatif lebih tinggi dibandingkan dengan peserta didik yang mendapat pembelajaran ekspositori, terdapat interaksi antara model pembelajaran dan self efficacy terhadap keterampilan berpikir kreatif, peserta didik dengan self-efficacy tinggi lebih mampu berpikir kreatif pada pembelajaran Project Based Learning berbantuan video animasi dibandingkan pada pembelajaran ekspositori, siswa dengan self efficacy rendah pada pembelajaran ekspositori lebih mampu berpikir kreatif dibandingkan pada pembelajaran Project Based Learning berbantuan video animasi. Kata Kunci: Project Based Learning; Kemampuan Berpikir Kreatif; Self Efficacy
The Impact of Problem-Posing Learning Method on Critical Thinking Skills in terms of Self-Confidence Hermiyati, Nurul; Yurniwati Yurniwati; Gusti Yarmi
Jurnal Elementaria Edukasia Vol. 7 No. 2 (2024): Juni
Publisher : Elementary Teacher Education Program, Majalengka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jee.v7i2.9336

Abstract

Elementary school students need help solving math description problems due to weak critical thinking skills. The need for appropriate learning methods for developing critical thinking skills and student self-confidence factors cause the low quality of the mathematics learning process. The purpose of this research is to test the effect of Problem Posing learning method on critical thinking skills in terms of students' self-confidence in mathematics learning. The research methodology applied was an experiment with a 2 x 2 design. The research sample was selected using Cluster Random Sampling with a total sample of 140 students. The research instruments used were the critical thinking skills test in the form of description test questions and the self-confidence questionnaire using the Likert scale. Data analysis began with prerequisite tests in the form of normality and homogeneity followed by two-way ANOVA hypothesis testing and the Tukey test as a further test with the help of SPSS statistical software. The results revealed that the critical thinking skills of students who were given Problem Posing treatment was higher than that of students who were given expository learning treatment; there was an interaction between learning methods and self-confidence in critical thinking skills, critical thinking skills in Problem Posing was higher than expository learning for students who had high self-confidence, and students who had low self-confidence in expository learning had higher critical thinking ability than Problem Posing learning. Based on the results of the study, it can be concluded that the Problem-posing learning method significantly affects critical thinking skills in terms of the self-confidence of elementary school students.
The Effect of Schema-Based Instruction to Improve Mathematics Problem-Solving Ability of Elementry Students Abolla, Monica Bellandina; Yurniwati Yurniwati; Faisal Madani
Jurnal Elementaria Edukasia Vol. 7 No. 2 (2024): Juni
Publisher : Elementary Teacher Education Program, Majalengka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jee.v7i2.9439

Abstract

Mathematical problem-solving ability is one of the skills that need to be taught to students since learning in elementary school. Mathematical problem-solving ability can be known from students' understanding of the information known and asked in the problem. They are also expected to be able to plan problem-solving strategies and perform appropriate calculation operations. Fifth-grade students of public elementary schools in Kupang City, East Nusa Tenggara still have difficulty solving problem solving problems. For this reason, the Schema Based Instruction (SBI) method was applied to improve students' mathematics problem-solving skills. This study aims to determine the effect of the SBI method on the mathematical problem-solving ability of fifth-grade elementary school students. This research used an experimental method with research design is posttest-only control group design. The research was conducted in class V in one of the public schools in Kelapa Lima District, Kupang City, NTT. The research instrument was a post-test question in the form of an essay of six numbers. The post-test results were tested using the T-test and post-hock to determine whether there was an effect of the SBI method on mathematical problem-solving skills. The calculation results show that the learning outcomes of students who learn using the SBI method are higher than students who learn using the expository method. It can be concluded that the SBI method can be used as one of the references for learning methods that can be used in learning mathematics in elementary schools to improve mathematical problem-solving skills. Keywords: Schema Based Instruction, Mathematics Problem-Solving Ability, Elementry School
The Effect Of Discovery Learning In Mathematics Learning On Computational Thinking In Terms Of Self-Regulated Learning (Srl) In Student Lensi Hariyani; Yurniwati Yurniwati; Ade Dwi Utami
Jurnal Elementaria Edukasia Vol. 7 No. 2 (2024): Juni
Publisher : Elementary Teacher Education Program, Majalengka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jee.v7i2.9551

Abstract

Discovery learning is a learning process aimed at uncovering new knowledge through teaching and learning activities. This study investigates the effect of discovery learning in mathematics on computational thinking, considering students' self-regulated learning levels. Employing a quantitative approach with an experimental method, specifically the Posttest-Only Control Group Design, the research sampled VB class students as the experimental group and VC class students as the control group. Data were collected through computational thinking tests, focusing on decomposition, abstraction, algorithm design, and pattern recognition, and analyzed using a two-way ANOVA with a treatment by level 2 x 2 design. The findings reveal: (1) Computational thinking of students exposed to discovery learning differs from those taught with a scientific approach, (2) There is an interaction effect between learning models and self-regulated learning on computational thinking, (3) Students with high self-regulated learning exhibit higher computational thinking in mathematics through discovery learning compared to those taught with a scientific approach, (4) No significant difference exists in computational thinking outcomes between students with low self-regulated learning regardless of the teaching method. Consequently, discovery learning, combined with high self-regulated learning, leads to better computational thinking outcomes in mathematics.
ANALYSIS FINANCIAL SERVICES COOPERATION AND THE FACTORS AFFECTING IT VIEWED FROM CUSTOMER PERSPECTIVES Yurniwati Yurniwati; Zuli Falida Folza; Yessel Pissi
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.275-286

Abstract

Sharia Financial Services Cooperative (KJKS) is a cooperative whose business activities are engaged in financing, investment, and savings under the profit-sharing pattern (sharia). However, the funding provided by KJKS currently has a high risk, thus disrupting the performance of KJKS. The purpose of this study was to analyze the financing of problems in KJKS in the city of Padang. The study was conducted on inefficient KJKS obtained from KJKS which had the lowest increasing return to scale and decreasing return to scale values. The variables studied were non-performing financing (NPF) as the dependent variable and religiosity, financing planning, revenue sharing, initial administration requirements, and KJKS evaluation as an independent variable. The method of analysis uses descriptive analysis and hypothesis test analysis. The results showed the average level of non-performing financing (NPF) KJKS is at high risk, KJKS which has an NPF value above 5% as required by Bank Indonesia. But there are KJKS whose NPF has decreased every year such as the Parak Rumbio and Surau Gadang, Batu Gadang, Ampang, Kurau Pagang domains. Description of the variable of religiosity found the respondents have a good intention to pay the installment financing. The results of hypothesis testing prove that customer religiosity has a significant effect on problem financing. Financing planning does not affect problem financing. Customer income has a significant effect on problem financing. The initial administrative factor does not affect problem financing. The evaluation factor by the KJKS does not affect problem financing. Keyword: Problem Funding; Religiosity; Funding Planning; KJKS 
PENGARUH FINANCIAL LITERACY DAN FINANCIAL SELF-EFFICACY TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI DI MODERASI LOCUS OF CONTROL Ramadhani, Popi; Yurniwati, Yurniwati
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 1 (2025): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i1.2345

Abstract

ABSTRAKDari 3.070 peserta survei Populix 2021 di Indonesia, hanya 44% yang berinvestasi, menunjukkan banyak masyarakat belum mempersiapkan masa depan keuangan. Mengingat pentingnya mengajarkan prinsip keuangan sejak dini, kebiasaan buruk terkait masalah keuangan sering muncul jika tidak segera diselesaikan.  Tujuan studi ini adalah untuk menunjukkan melalui cara empiris apakah Locus of control dapat mengurangi pengaruh self-efficacy financial dan financial literacy terhadap pengambilan keputusan investasi. Studi ini bersifat kuantitatif dan menggunakan SEM-PLS. Demografi penelitian ini melibatkan mahasiswa yang terdaftar sebagai investor di Galeri Investasi Bursa Efek Indonesia Kota Padang. Pengambilan sampel dilakukan dengan menggunakan teknik convenience sampling, yang melibatkan 140 respondenData diperoleh dengan menggunakan data asli yang dikumpulkan melalui penyebaran kuesioner. Hasil menunjukan bahawa di galeri investasi pasar modal Kota Padang, keputusan investasi investor dipengaruhi secara positif dan signifikan oleh financial literacy dan Self-efficacy keuangan. Meskipun Locus of control tidak memoderasi hubungan antara financial literacy dan pengambilan keputusan investasi, namun Locus of control dapat memoderasi hubungan antara Self-efficacy keuangan dan pengambilan keputusan investasi pada investor pemula di beberapa galeri Bursa Efek Indonesia Kota Padang.ABSTRACTOf the 3,070 participants in the 2021 Populix survey in Indonesia, only 44% had invested, indicating that many people have not prepared for their financial future. Given the importance of teaching financial principles early on, bad habits related to financial matters often arise if not resolved immediately.  The purpose of this study is to show through empirical means whether locus of control can reduce the influence of financial self-efficacy and financial literacy on investment decision making. This study is quantitative in nature and uses SEM-PLS. The demographics of this study involved students who were registered as investors at the Indonesia Stock Exchange Investment Gallery in Padang City. Sampling was conducted using convenience sampling technique, which involved 140 respondents. Data were obtained using original data collected through distributing questionnaires. The results show that in the Padang City capital market investment gallery, investors' investment decisions are positively and significantly influenced by financial literacy and financial self-efficacy. Although locus of control does not moderate the relationship between financial literacy and investment decision making, locus of control can moderate the relationship between financial self-efficacy and investment decision making in novice investors in several Indonesia Stock Exchange galleries in Padang City.