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All Journal JURNAL EKOBIS DEWANTARA Jurnal Yudistira Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika
Vera Yuliani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences

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PENGARUH PENERAPAN CORPORATE GOVERNANCE, RETURN ON ASSET, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Vera Yuliani
JURNAL EKOBIS DEWANTARA Vol 1 No 12 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

This study aims to examine the influence of Corporate Governance, Return on Assets and Leverage simultaneously or partially to Tax Avoidance on manufacturing companies listed in the Indonesia Stock Exchange period 2012-2016. The sample is determined by using purposive sampling with predetermined criterion, so that obtained by 9 manufacturing companies that qualify as sample. Data used secondary data. Data obtained from www.idx.co.id in the form of annual financial statements for the period 2012-2016. The analysis technique used is multiple linear regression method. Regression test results show that Corporate Governance with the proxy of Independent Commissioner and Quality Audit, ROA, and Leverage have a significant positive effect on Tax Avoidance. partially Independent Commissioner has a significant negative effect on tax evasion and leverage has a positive effect on tax evasion. The magnitude of influence Independent variables seen from the value of coefficient of determination (R2 of 0.176 which means KOM, KA, ROA and LEV gives positive influence on tax avoidance only 17.6% and 82.4% influenced by other variables outside the study. Keywords: Tax Avoidance, Komisaris Independen, Kualitas Audit, Return on Asset, Leverage
Penerapan Metode Bermain Tradisional Engklek dalam Meningkatan Keterampilan Motorik Kasar pada Anak Usia Dini RA Az Zahra Sukahaji Vera Yuliani; Vera Oktavia; Vera Siti Magfiroh; Uswatur Rohmah; Uswatun Hasanah
Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika Vol. 3 No. 2 (2025): Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/arjuna.v3i2.1688

Abstract

Gross motor development in early childhood plays an important role in supporting their physical abilities, balance, and motor coordination. One method that can be used to improve gross motor skills is through traditional games. This study aims to analyze the application of traditional engklek games in improving gross motor skills in early childhood at RA Az Zahra Sukahaji. This study uses a classroom action research (CAR) method with a qualitative and quantitative approach. Data were collected through observation, interviews, and documentation to measure the effectiveness of implementing engklek games in learning. The results showed that engklek games made a significant contribution to improving children's balance, coordination, agility, and leg muscle strength. In addition, this game also encourages children to be more active in social interactions and increases their independence and confidence in playing. Thus, the application of engklek games in learning activities can be an effective alternative method in developing gross motor skills in early childhood. This study recommends the integration of traditional games into the early childhood education curriculum to improve children's physical and social development as a whole.
Penerapan Kegiatan Melipat Kertas Origami untuk Mengembangkan Keterampilan Motorik Halus Anak Di Kelas B Ra Al-Hidayah Vera Siti Magfiroh; Vera Yuliani; Uswatur Rohmah; Uswatun Hasanah; Vera Oktafia
Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika Vol. 3 No. 2 (2025): Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/arjuna.v3i2.1720

Abstract

This study aims to develop children's fine motor skills through origami paper folding activities in class B RA Al-Hidayah. Fine motor skills are very important for early childhood because they affect their ability to do activities that require hand and finger coordination, such as writing, cutting, and drawing. Origami paper folding activities were chosen because they involve structured hand movements and train children's accuracy, patience, and creativity. This study uses the Classroom Action Research (CAR) method which is carried out in two cycles. Each cycle consists of planning, implementation, observation, and reflection stages. The subjects of the study were 20 children in class B RA Al-Hidayah. Data were collected through observation, field notes, and documentation of children's work, then analyzed descriptively qualitatively and quantitatively. The results showed that children's fine motor skills increased significantly after the implementation of origami folding activities. In cycle I, the percentage of children who achieved good category fine motor skills was 65%, and increased to 90% in cycle II. Children looked more skilled at controlling finger movements, folding neatly, and enthusiastically participating in activities. Thus, the implementation of origami paper folding activities is effective in developing children's fine motor skills in RA Al-Hidayah. This activity can be used as an alternative learning that is fun and beneficial for the development of early childhood.
Peningkatan Kemampuan Motorik Halus Melalui Kegiatan Kolase Menggunakan Kapas di Kelompok B Ra Al Hidayah Uswatun Hasanah; Vera Yuliani; Uswatur Rohmah; Vera Siti Magfiroh; Vera Oktafia
Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa Vol. 3 No. 2 (2025): Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/yudistira.v3i2.1685

Abstract

This study aims to improve children's fine motor skills through collage activities using cotton in group B RA Al Hidayah. Fine motor skills are an important aspect in early childhood development, which involves the coordination of small muscles to support various activities, such as writing, cutting, and drawing. The research method used is classroom action research (CAR) which is carried out in two cycles, with each cycle including the planning, implementation, observation, and reflection stages. The subjects of this study were 15 children in group B at RA Al Hidayah. Data collection techniques were carried out through observation, documentation, and interviews. The results of the study showed a significant increase in children's fine motor skills after participating in collage activities using cotton. Children became more skilled in controlling finger movements, tearing, sticking, and arranging cotton according to the given pattern. In addition, collage activities also increased children's creativity and concentration in completing tasks. The conclusion of this study is that collage activities using cotton media can be an effective strategy for developing fine motor skills in early childhood. The recommendation given is for teachers to integrate collage activities more often in learning, and to utilize various simple materials that are easy to find to stimulate optimal fine motor development.
Co-Authors USWATUN HASANAH Uswatur Rohmah Uwatun Hasanah Vera Oktafia Vera Oktavia Vera Siti Magfiroh Vera Siti Maghfiroh