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All Journal MAT-EDUKASIA Ekasakti Pareso Jurnal Akuntansi
Devi Novita
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Mathematics

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PENGEMBANGAN LEMBAR KERJA PESERTA DIDIK (LKPD) BERBASIS PROBLEM BASED LEARNING MATERI ARITMATIKA SOSIAL Devi Novita; Sugeng Riyadi; Ahde Fitri
Mat-Edukasia Vol 7 No 1 (2022): April 2022
Publisher : Pendidikan Matematika | STKIP YM Bangko

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55221/mat-edukasia.v7i1.751

Abstract

The goal of this research is to develop LKPD on based problem-based learning on the subject of social arithmetic for class VII SMP Negeri Satu Atap 20 Merangin which are valid, practical, and effective. This form of research is known as Research and Development (R&D) and it follows a 4-D model has four stages, namely define, design, development, and disseminate. The validation sheet completed by five validators demonstrates validity. Practicality can be viewed from the practicality questionnaire and interviews with students. While learning activities and student learning outcomes are used to determine the effectiveness. The results viewed that the average score of the material expert validation results was 4.55, linguist validation was 4.50, and media expert validation was 5.00. The overall validation score was 4.68 has a very valid category. Student response questionnaires gained a percentage of 80.46% has a practical category. Students' learning activities get an average of 75.11% has a active category and the percentage of classical learning outcomes is 82.35% has a effective category. Based on the research results, LKPD on based problem-based learning are valid, practical, and effective
Pengaruh Exchange Rate, Tunneling Incentive Dan Mekanisme Bonus Terhadap Keputusan Perusahaan Melakukan Transfer Pricing: Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar DI BEI Tahun 2018-2020 Devi Novita; Teti Chandrayanti; Yuli Ardiany
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 4 (2024): Ekasakti Pareso Jurnal Akuntansi (Oktober 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i4.1154

Abstract

Penelitian ini bertujuan untuk menganalisis dan menentukan :1) Pengaruh Exchange Rate secara parsial terhadap Transfer Pricing Pada Perusahaan Manufaktur di BEI Periode 2018-2020. 2) Pengaruh Tunneling Incentive secara parsial terhadap Transfer Pricing Pada Perusahaan Manufaktur di BEI Periode 2018-2020. 3) Pengaruh Mekanisme Bonus secara parsial terhadap Transfer Pricing Pada Perusahaan Manufaktur di BEI Periode 2018-2020. 4) Pengaruh Exchange Rate, Tunneling Incentive dan Mekanisme Bonus secara simultan terhadap Transfer Pricing Pada Perusahaan Manufaktur di BEI Periode 2018-2020. Populasi dalam penelitian ini jumlahnya 177 perusahaan lalu sampelnya berjumlah 12 perusahaan yang memakai teknik purposive sampling. Sementara analisis datanya memakai deskriptif serta regresi linier berganda. Adapun hasil uji hipotesisnya diperoleh : 1) Exchange Rate secara parsial tidak berpengaruh signifikan terhadap Transfer Pricing Pada Perusahaan Manufaktur di BEI Periode 2018-2020. 2) Tunneling Incentive secara parsial berpengaruh positif dan signifikan terhadap Transfer Pricing Pada Perusahaan Manufaktur di BEI antara 2018-2020. 3) Mekanisme Bonus secara parsial tidak berpengaruh signifikan terhadap Transfer Pricing Pada Perusahaan Manufaktur di BEI Periode 2018-2020. 4) Exchange Rate, Tunneling Incentive serta Mekanisme Bonus secara simultan signifikan memengaruhi Transfer Pricing Pada Perusahaan Manufaktur di BEI antara 2018-2020. Kemudian pada uji Koefisien Determinasi (R2) didapatkan angka 0,937, yang mana pengaruh Exchange Rate, Tunneling Incentive serta Mekanisme Bonus Terhadap Transfer Pricing Pada Perusahaan Manufaktur di BEI Periode 2018-2020 adalah sebesar 93,7%, sedangkan 6,3% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Co-Authors Ahde Fitri Ardiany, Yuli Sugeng Riyadi Teti Chandrayanti