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Survei Kualitas Pembelajaran dan Kepuasan Belajar Mahasiswa Terhadap Pembelajaran Daring Di Masa Pandemi COVID-19 I Gede Adi Indrawan; Raden Ai Lutfi Hidayat; Juitania Juitania
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 2 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Kebijakan pembatasan mobilitas masyarakat untuk menekan laju penularan COVID-19 yang dirasakan bagi dunia pendidikan khususnya bagi instansi perguruan tinggi yakni keluarnya melalui Surat Edaran No. 1 Tahun 2020 yang diterbitkan oleh Kementerian Pendidikan dan Kebudayaan. Pemerintah (Kemendikbud) melalui Surat Edaran tersebut telah melarang perguruan tinggi untuk melaksanakan perkuliahan tatap muka (konvensional) dan memerintahkan untuk menyelenggarakan perkuliahan atau pembelajaran secara daring. Hal ini menjadi sebuah tantangan bagi dosen dan mahasiswa yang harus siap menghadapai metode pembelajaran daring, mulai dari perkuliahan, bimbingan skripsi, sidang skripsi dan kegiatan kegiatan akademik lainnya dan metode pembelajaran daring akan terus dipilih sebagai metode yang paling aman dalam melaksanakan kegiatan pembelajaran. Penelitian ini bertujuan untuk mengetahui Kualitas pembelajaran dan kepuasan mahasiswa Program Studi S1 Akuntansi Universitas Pamulang dalam mengikuti dan melaksanakan pembelajaran daring selama pandemic COVID-19. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif dengan total sampel penelitian sebanyak 364 mahasiswa dari total populasi 7.136 mahasiswa aktif ganjil TA 2021-2022, proporsi sample tersebut didapatkan dengan menggunakan rumus slovin dan teknik pengambilan sampel pada penelitian ini menggunakan teknik random sampling. Tenik analisis pada penelitian ini yaitu menggunakan survei dimana responden diberikan kuisioner yang berisi pertanyaan yang berkaitan dengan variable yang diteliti yaitu kualitas pembelajaran dan kepuasan belajar terhadap pembelajaran daring pada masa pandemic covid-19. Hasil penelitian ini menunjukkan bahwa sebagian besar responden yaitu 92% merasa puas terhadap atmosfer yang ada pada saat pembelajaran daring berlangsung dan 95% responden menunjukkan respon positif terhadap kualitas pembelajaran daring dilaksakanan.

Faktor Pengaruh Pembelajaran E-Learning Progdi S1 Akuntansi Universitas Pamulang I Gede Adi Indrawan; Juitania Juitania; Raden Ai Lutfi Hidayat
SAP (Susunan Artikel Pendidikan) Vol 6, No 1 (2021)
Publisher : Universitas Indraprasta PGRI Jakarta

The Indonesian government implements Large-Scale Social Restriction known as PSBB which impacts the teaching and learning process at various levels of education to be disrupted as a result of school off in anticipation of the spread of COVID-19 in line with the implementation of the Regulation of the Minister of Health (Permenkes) RI Number 9 of 2020, the process of teaching and learning activities in various educational institutions have been temporarily suspended and replaced with online learning as imposed by Pamulang University by implementing E-Learning. The aim of the research is to explain the relevant aspects of the observed phenomenon by describing the effect of student motivation and interest in learning on e-learning methods by Pamulang University, Bachelor of Accounting Study Program, Academic Year of 2020/2021 through observation activities, as well as questionnaires followed by validity tests and reliability tests. The research was classified as a quantitative research. The data analysis used in this research was descriptive statistics and causality. The result showed that the effect of motivation and learning interest have positive and significant influence on e-learning in Bachelor of Accounting Program in Pamulang University. In other words, E-Learning activities will run optimally if students motivation and interest in learning can be maintained properly.

Dampak Penggunaan Konten Youtube terhadap Minat Belajar Bahasa Inggris Mahasiswa Universitas Pamulang Juitania Juitania; I Gede Adi Indrawan
SAP (Susunan Artikel Pendidikan) Vol 5, No 1 (2020)
Publisher : Universitas Indraprasta PGRI Jakarta

Students often face many problems in learning process; one of the problem is attentiveness of learning. Students’ attention is relatively low when they face difficult subject, such as English. Student attentiveness can be formed by interesting learning media. The more interesting learning media used, the more interested students will be learnt. YouTube is social media that is often used as learning media. The Video tutorials containing various learning topics are widely uploaded on YouTube and the contents are attracted by the public. The English learning video is one of the learning video found on YouTube, which can be accessed by all levels of society, including students. The purpose of this research is to find out and analyze the effect of using YouTube content as teaching media toward students’ attentiveness in learning English in Bachelor Degree of Accounting Program in Pamulang University. Descriptive statistics and causality were the method of the research. Quantitative research in looking at variable relationships to the more researched object is the cause and effect (causal), Therefore, in the research, there are independent variable and dependent variable. The result shows the use of YouTube content as teaching media has a positive and significant influence on learning English in undergraduate student of Bachelor Degree of Accounting Program in Pamulang University.

Pengaruh capital intensity dan corporate social responsibility terhadap agresivitas pajak dengan profitabilitas sebagai pemoderasi Lodang Prananta Widya Sasana; Khairul Masyuri; I Gede Adi Indrawan; Jarno Carito
Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v7i1.6524

Taxes have an element of coercion resulting in many companies as taxpayers trying to practice tax resistance. Tax aggressiveness is one of the obstacles that occur in tax collection, resulting in reduced state treasury revenues. Tax aggressiveness can be done through a mechanism that is classified as tax evasion or tax avoidance. This study aims to determine and obtain empirical evidence of the effect of Capital Intensity and Corporate Social Responsibility on Tax Aggressiveness with Profitability as a moderator in LQ 45 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted in the period 2014 – 2018 with a total research sample of 8 companies and using a purposive sampling method. This study uses descriptive statistical analysis techniques and multiple linear regression methods and tests on moderating variables with the Moderated Regression Analysis (MRA) method. The results of this study prove that Capital Intensity has a significant effect on Tax Aggressiveness, but Corporate Social Responsibility has no effect on Tax Aggressiveness. Meanwhile, simultaneously, Capital Intensity and Corporate Social Responsibility have a significant effect on Tax Aggressiveness. In addition, the results of this study also prove that profitability cannot moderate the corporate social responsibility variable on tax aggressiveness.

Pengaruh Program Pemutihan Pajak dan Pembebasan Bea Balik Nama Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Lodang Prananta Widya Sasana; I Gede Adi Indrawan; Ryan Hermawan
INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i2.10654

This study aims to prove the effect of the motor vehicle tax whitening program (PKB) and the exemption of transfer fees (BBNKB) on motor vehicle tax compliance at the SAMSAT Serpong office, South Tangerang City. The research population is all motorized vehicle users registered in SAMSAT Serpong, South Tangerang City. The method used in this study is accidental sampling, namely the technique of determining the sample by chance, that is, anyone who happens to meet the researcher. Data were collected by survey method with questionnaires, and the questionnaires were eligible for 100 questionnaires. The data analysis technique used Multiple Linear Regression Analysis. The results showed that partially there was no effect on the whitening of motor vehicle tax (PKB) and there was an effect on the exemption of transfer fees (BBNKB. However, simultaneously all variables affect the compliance of motor vehicle taxpayers in SAMSAT Serpong, South Tangerang City. This study also shows the results of the determination test, this determination explains how much the model's ability to explain the variation of the independent variable affects the dependent variable expressed in percentages.The coefficient of determination is 21.9% meaning the percentage of the influence of the independent variable on the tax whitening program (X1) and the exemption of transfer fees. (X2) to the compliance of motorized vehicle taxpayers (Y) of 21.9% while the remaining 78.1% is influenced or explained by other variables outside of the variables studied.

Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance Mayang Ratna Sari; I Gede Adi Indrawan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1092

This study aims to determine the Effect of Institutional Ownership, Capital Intensity, and Inventory Intensity on Tax Avoidance in Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange 2016-2020, with a research sample of 25 companies and using purposive sampling method. The data analysis used is multiple linear regression method and is processed using the application of the Econometric Views (Eviews) version 10 program. The results of this study indicate that the independent variables: (1) Institutional Ownership has no effect on Tax Avoidance. (2) Capital Intensity has an effect on Tax Avoidance. (3) Inventory Intensity has an effect on Tax Avoidance. Meanwhile, together (simultaneously) Institutional Ownership, Capital Intensity, and Inventory Intensity affect Tax Avoidance.

Kesiapan Dosen Progdi S1 Pendidikan Ekonomi Universitas Pamulang Dalam Pelaksanaan Pembelajaran Daring Raden Ai Lutfi Hidayat; I Gede Adi Indrawan
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling: Special Issue (General)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.10116

Penelitian ini bertujuan untuk mendeskripsikan kesiapan dosen program studi S1 Pendidikan Ekonomi Universitas Pamulang dalam menghadapi aktivitas pembelajaran melalui online learning. Sampel dalam penelitian ini yakni sebanyak 30 orang dosen S1 Pendidikan Ekonomi Universitas Pamulang yang diperoleh melalui metode accidental sampling. Metode penelitian ini adalah penelitian deskriptif kuantitatif. Teknik pengumpulan data menggunakan angket untuk data primer dan data sekunder menggunakan studi dokumentasi. Data yang diperoleh dianalisis dengan pendekatan teoretik-deskriptif dan teknik persentase. Hasil penelitian menunjukkan bahwa kesiapan dosen program studi S1 Pendidikan Ekonomi Universitas Pamulang dalam menghadapi aktivitas pembelajaran secara online learning berkisar di angka 90% s.d 100% dengan kategori sangat siap.

Pengaruh Pajak Tangguhan Dan Kepemilikan Manajerial Terhadap Persistensi Laba Dengan Tingkat Utang Sebagai Variabel Pemoderasi I Gede Adi Indrawan; Dhea Amelia; Lodang Prananta Widya Sasana
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3275

ABSTRACTThe Effect of Deferred Tax and Managerial Ownership on Profit Persistence with DebtLevels as a Moderating Variable (Empirical Study of Property and Real Estate CompaniesListed on the IDX for the 2017-2021 period). This study aims to analyze the Effect ofDeferred Tax and Managerial Ownership on Profit Persistence with Debt Levels asModerating Variables in property and real estate sector companies listed on the IndonesiaStock Exchange (IDX) for the 2017-2021 period. This research is a type of quantitativeresearch and uses assosiative methods. The sampling technique used is purposive samplingmethod. The data analysis technique used was panel data regression analysis, with dataprocessing using the Eviews version 10 program. The results showed that simultaneouslyDeffered Tax and Managerial Ownership had an effect on Earning Persistence. PartiallyDeffered Tax has no effect on Earning Persistence, Managerial Ownership has no effecton Earning Persistence. Debt Level is not able to moderate the effect of Deffered Tax onEarning Persistence, and Debt Level is not able to moderate the effect of ManagerialOwnership on Earning Persistence.Keywords: Deffered Tax, Managerial Ownership, Debt Level, Earning Persistence

Kendala Blended Learning Dalam Pelajaran Bahasa Inggris Progdi Akuntansi Universitas Pamulang Juitania Juitania; I Gede Adi Indrawan
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 2 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i2.12447

Kegiatan belajar mengajar di era revolusi industri 4.0 merupakan konsep belajar terpadu yang melibatkan kemampuan kognitif, afektif, dan psikomotorik, serta kemampuan literasi digital dalam memperoleh dan mengolah informasi secara daring berdasarkan perkembangan ilmu pengetahuan dan teknologi informasi secara menyeluruh. Pemanfaatan teknologi digital dalam proses pembelajaran yang dikenal dengan sistem siber (cyber system) mampu membuat proses pembelajaran berlangsung secara kontinu tanpa batas ruang dan waktu. Metode blended learning telah dirancang dan diterapkan awal abad ke-21. Namun, dengan merebaknya wabah COVID-19 metode ini dikaji lebih dalam lagi karena dinilai bisa menjadi salah satu metode pembelajaran yang cocok untuk para peserta didik pada keadaan saat ini yaitu post pandemic COVID-19. Pada metode ini menggunakan sistem daring yaitu melalui learning management system (LMS) dan juga sekaligus tatap muka maya atau tatap muka secara terbatas. Berdasarkan hal tersebut peneliti bermaksud untuk melakukan penelitian dan analisa lebih lanjut mengenai kendala yang dihadapi oleh peserta didik saat belajar dengan menggunakan metode blended learning saat pembelajaran Bahasa Inggris di Prodi Akuntansi, Program Sarjana, Universitas Pamulang. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan melalui metode kuantitatif. Data yang digunakan pada penelitian ini adalah data primer, melalui metode survey dengan memberikan kuesioner kepada responden penelitian ini secara accidental sampling. Kata Kunci: Blended Learning, Learning Management System, Belajar Bahasa Inggris

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