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<![CDATA[ANALISIS SIKAP NASIONALISME SISWA PADA MATA PELAJARAN IPS MATERI RUKUN DALAM PERBEDAAN KELAS VI SEKOLAH DASAR ]]>
<![CDATA[Ricky, Ricky]]>;
<![CDATA[Setyowati, Rini]]>;
<![CDATA[Hendriana, Evinna Cinda]]>
<![CDATA[ JGK (Jurnal Guru Kita) Vol. 8 No. 1: Desember 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Medan ]]>
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DOI: 10.24114/jgk.v8i1.51687
<![CDATA[Penelitian ini bertujuan: 1). Mendeskripsikan sikap nasionalisme siswa kelas VI pada mata pelajaran IPS materi rukun dalam perbedaan; 2). Mendeskripsikan faktor-faktor yang mempengaruhi sikap nasionalisme siswa pada mata pelajaran IPS materi rukun dalam perbedaan. 3). Mendeskripsikan solusi mengatasi hambatan dalam penanaman sikap nasionalisme siswa pada mata pelajaran IPS materi rukun dalam perbedaan. Metode yang digunakan yaitu metode kuantitatif deskriptif. Instrumen pengumpulan data yang digunakan yaitu lembar angket sikap nasionalisme siswa dan pedoman wawancara semi terstruktur (Semistructure Interview). Teknik analisis data yang digunakan reduksi data, penyajian datadan penarikan kesimpulan. Hasil penelitian 1). Sikap nasionalisme siswa kelas VI masuk dalam kategori kuat, dengan perolehan total skor 2.462 atau 71,73%. 2). Faktor yang mempengaruhi sikap nasionalisme siswa adalah faktor motivasi diri siswa, faktor keluarga, dan faktor sekolah. 3). Solusi untuk mengatasi hambatan dalam penanaman sikap nasionalisme siswa adalah dengan menjalin komunikasi yang baik antara guru dengan kepala sekolah, guru dengan orang tua siswa, dan guru dengan siswa.]]>
<![CDATA[Dual Strategy: Female Oversight and Financial Expertise Curb Audit Delay in Complex Firms ]]>
<![CDATA[Putri, Anisa Maylana]]>;
<![CDATA[Ricky, Ricky]]>
<![CDATA[ Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jbe.v6i3.8461
<![CDATA[Audit delays are a significant issue in financial reporting because they can reduce the reliability of information and create uncertainty for investors. This study aims to understand the impact of operational complexity, audit committee gender, and CEO financial expertise on audit delays in mining companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This study uses a quantitative research design utilizing secondary data compiled from corporate annual reports. Using purposive sampling, 52 companies were selected, contributing 156 observations, and data processing was performed through multiple linear regression to evaluate the relationship between variables. The results show that operational complexity and CEO financial expertise do not have a significant effect on audit delays. Conversely, audit committee gender has a significant negative effect, meaning that the presence of women on audit committees can accelerate the completion of the audit process. These findings support corporate governance theory, which asserts that gender diversity can improve the effectiveness of oversight and regulatory compliance, thereby reducing the potential for audit delays. Furthermore, the results of this study contribute practically to the interests of regulators and companies in promoting timely financial reporting.]]>
<![CDATA[A Pragmatic Analysis of Politeness Strategies in “Tenggelamnya Kapal Van der Wijck” ]]>
<![CDATA[Ricky, Ricky]]>;
<![CDATA[Afriana, Afriana]]>
<![CDATA[ Prosiding Vol 6 (2024): SNISTEK ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[Politeness is to convey an expression as pleasantly as possible, which is necessary to reduce conflict with others. As a result, being polite is essential because it allows people to express themselves without offending others. The aim of this study is to examine the strategies of politeness utilized in the movie "Tenggelamnya Kapal Van der Wijck" based on Brown and Levinson's theory (1987). This study employs a descriptive qualitative design in order to explain the many forms of politeness used by the characters in the film. According to the findings of this study, it found 14 occurrences spanning four categories of politeness strategies as defined by Brown and Levinson (1987). Specifically, the study found 4 cases of positive politeness, 3 instances of negative politeness, 4 instances of bald-on-record strategies, and 3 instances of off-record strategies. The politeness mentioned in the speech is beneficial, considering the film is about a cultural romance in a rural area of Indonesia.]]>
<![CDATA[Implementasi Pembukuan dan Pajak Penghasilan Pasal 21 di CV. Trans Borneo Express ]]>
<![CDATA[Hernat, Okevanrianus Putra]]>;
<![CDATA[Leon, Hengky]]>;
<![CDATA[Haryadi, Dedi]]>;
<![CDATA[Ricky, Ricky]]>
<![CDATA[ Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Bima Abdi: Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bima Berilmu ]]>
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DOI: 10.53299/bajpm.v5i1.1428
<![CDATA[Tujuan dilaksanakan kegiatan pengabdian kepada masyarakat ini adalah memudahkan perhitungan dan pelaporan pajak dari suatu usaha dan para pegawai CV. Trans Borneo Express membutuhkan edukasi yang baik dan jelas terkait kemampuan implementasi pembukuan dan PPh Pasal 21 dalam operasional perusahaan sesuai dengan ketentuan yang baru menurut PP 58 Tahun 2023 maupun PMK 168 Tahun 2023. Pelaksanaan kegiatan dilakukan secara luring di kantor CV. Trans Borneo Express selama satu hari. Pemerintah membawa ranah perubahan kebijakan yang akan dibahas dan diimplementasikan untuk disampaikan kepada masyarakat. Metode yang digunakan dalam pelaksanaan kegiatan ini berbentuk pemberian ceramah dan diskusi tanya jawab mengenai kendala secara nyata yang dialami oleh para pegawai CV. Trans Borneo Express serta pemberian kesimpulan atas penyampaian materi yang disampaikan. Dari hasil pemaparan materi maupun diskusi tanya jawab yang diberikan maka penulis mengambil kesimpulan bahwasanya aturan perpajakan saat ini terutama di PPh Pasal 21 semakin dipermudah untuk menghitung skema pajak yang harus dibayarkan dan secara konsisten ditetapkan lewat tarif yang sudah disediakan oleh pemerintah. Penting bagi wajib pajak untuk mengetahui jumlah penghasilan bruto setiap bulan dan dicocokkan dengan PTKP masing-masing. Sehingga dapat diperoleh nilai golongan TER mana yang dikenakan baik itu A, B maupun C. Selain itu, wajib pajak karyawan dapat melakukan pengecekan dan verifikasi tentang berapa besar pengenaan pajak pada dirinya sendiri sehingga tercipta mekanisme check dan balance.]]>
<![CDATA[KAJIAN METODE ELIMINATION ET CHOIX TRADUISANT LA REALITE SEBAGAI PENDUKUNG DALAM PENGAMBILAN KEPUTUSAN ]]>
<![CDATA[Ricky, Ricky]]>;
<![CDATA[Nababan, Esther Sorta Mauli]]>;
<![CDATA[Suyanto, Suyanto]]>;
<![CDATA[Herianto, Tulus Joseph]]>
<![CDATA[ MES: Journal of Mathematics Education and Science Vol 9, No 2 (2024): Edisi April ]]>
Publisher : <![CDATA[Universitas Islam Sumatera Utara ]]>
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DOI: 10.30743/mes.v9i2.9232
<![CDATA[The aim of this research is to conduct a study of the ELECTRE method as a support in decision making to obtain the best decision alternative from a number of decision alternatives. This research also aims to determine which bank alternative is the best alternative for stock investment using the ELECTRE method. The data used is secondary data obtained from bank financial reports for 2023 which is an alternative. The alternative banks used consist of 4 large banks in Indonesia. Meanwhile, the criteria used consist of 5 financial ratios, namely Return on Assets, Return on Equity, Price to Book Value, Price to Earning Ratio, and Debt to Equity Ratio. The results of this research show that BBNI shares are the best alternative bank for stock investment. The conclusion that can be obtained is that the ELECTRE method is effective for use as a support in decision making because the decision alternative that will be obtained is the best decision alternative that has a level of suitability above the suitability threshold and also at the same time has a level of nonconformity below the nonconformity threshold.]]>
<![CDATA[VERSATILITY IN ALEXANDRE DUMAS’ NOVEL THE COUNT OF MONTE CRISTO ]]>
<![CDATA[Ricky, Ricky]]>;
<![CDATA[Manugeren, M.]]>
<![CDATA[ JOURNAL OF LANGUAGE Vol 6, No 1: May 2024 ]]>
Publisher : <![CDATA[Universitas Islam Sumatera Utara ]]>
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DOI: 10.30743/jol.v6i1.8990
<![CDATA[The objective of the study is to reveal the versatility of the protagonist and to understand more about the implementation of versatility in daily life to obtain an ease in every path. The whole analysis is conducted by means of descriptive qualitative method, the one commonly used to uncover social phenomena and in this case to uncover how the protagonist revenge those who have ruined his life using his versatility. The data are texts from the novel The Count of Monte Cristo by Alexander Dumas tending to issues of versatility. The outcomes of the study show the following conclusions. There are three versatilities of the protagonist found in the novel, namely diplomacy, congeniality, and camouflage. Edmond Dantes communicates and creates connections through diplomacy. The forms of diplomacy he does are dialogue, negotiation, and lobbying. Congeniality traits that appear in Edmond Dantes are humility, empathy, belief in action, using words wisely, and patience. To manipulate his enemies, Edmond Dantes performs a variety of camouflage. The camouflage characteristics of Edmond Dantes are arrogance and smartness.]]>
<![CDATA[EFEKTIVITAS PENGGUNAAN MACROMEDIA FLASH PRO 8 MATERI USAHA DAN PESAWAT SEDERHANA TERHADAP HASIL BELAJAR PESERTA DIDIK SMP NEGERI 3 PONTIANAK ]]>
<![CDATA[Ricky, Ricky]]>;
<![CDATA[Sahala, Stepanus]]>;
<![CDATA[Mursyid, Syukran]]>
<![CDATA[ Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 12, No 2 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Universitas Tanjungpura ]]>
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DOI: 10.26418/jppk.v12i2.63284
<![CDATA[This study aims to determine the effectiveness of using Macromedia Flash Pro 8 on business materials and simple machines on student learning outcomes at SMP Negeri 3 Pontianak. The form of this research is a pre-experimental design with a one group pretest-posttest design. Data collection techniques used measurement techniques, carried out by collecting test results given before and before treatment (treatment). Data analysis was carried out with the help of SPSS for descriptive analysis and Wilcoxon test, then effect size analysis. The results showed that (1) the students' learning outcomes at the pretest were 7.44 and increased by 1.2 after treatment to 8.64 at the posttest. (2) Data analysis using the Wilcoxon test showed a p value (Asymp. Sig 2) of 0.001 which was smaller than the threshold of 0.05 (p 0.05) this indicates that there is a difference between pretest and posttest so that it can conclude the use of macromedia flash pro 8 has an effect on student learning outcomes. (3) The use of macromedia flash pro 8 is effective in improving student learning outcomes. Based on the calculation of the effect size, Cohen's obtained an effect size value of 0.91 which is included in the high category. So that the results of this study are expected to be a consideration for schools and teachers in choosing effective learning media to improve student learning outcomes.]]>
<![CDATA[MOTIF KECURANGAN LAPORAN KEUANGAN: PERAN GENDER CFO, KOMPLEKSITAS OPERASI, DAN PENGHARGAAN CEO ]]>
<![CDATA[Catherensia, Veronica]]>;
<![CDATA[Ricky, Ricky]]>
<![CDATA[ Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 2 (2025) ]]>
Publisher : <![CDATA[Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo ]]>
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DOI: 10.35906/jep.v11i2.2591
<![CDATA[ABSTRAKPenelitian ini didorong oleh meningkatnya kasus kecurangan laporan keuangan di sektor bahan baku Indonesia pasca pandemi, yang dipicu oleh tekanan pemulihan bisnis dan kompleksitas operasional yang tinggi. Tujuan penelitian ini adalah untuk menganalisis pengaruh jenis kelamin CFO, kompleksitas operasional, dan penghargaan direksi terhadap kecurangan laporan keuangan di perusahaan bahan baku selama periode 2020-2024. Deteksi kecurangan dilakukan menggunakan model Beneish M-Score, dan data dianalisis menggunakan regresi logistik pada 320 observasi perusahaan-tahun. Hasil menunjukkan bahwa CFO perempuan cenderung memiliki kemungkinan lebih tinggi untuk terlibat dalam kecurangan dibandingkan dengan CFO laki-laki. Sementara itu, kompleksitas operasional dan penghargaan direksi tidak memiliki pengaruh yang signifikan. Temuan ini menyoroti pentingnya mempertimbangkan faktor gender dalam pencegahan dan pemantauan kecurangan laporan keuangan.ABSTRACTThis study is motivated by the increasing incidence of financial statement fraud in Indonesia’s basic materials sector after the pandemic, driven by business recovery pressures and high operational complexity. The purpose of this research is to examine the effect of CFO gender, operational complexity, and director awards on financial statement fraud among basic materials companies during the 2020-2024 period. Fraud detection was conducted using the Beneish M-Score model, and data were analyzed using logistic refression on 320 firm-year observations. The results indicate that female CFOs tend to have a higher likelihood of engaging in fraud compared to male CFOs. Meanwhile, operational complexity and director awards have no significant effect. These findings hightlight the importance of considering gender factors in the prevention and monitoring of financial statement fraud.]]>
<![CDATA[PERLINDUNGAN HUKUM TERHADAP WANPRESTASI KREDIT PINJAMAN ANGSURAN MODAL KERJA OLEH KOPERASI DALAM PUTUSAN NOMOR 30/PDT.G.S/2018/PN.PWT ]]>
<![CDATA[Ricky, Ricky]]>;
<![CDATA[Gunadi, Ariawan]]>
<![CDATA[ UNES Law Review Vol. 5 No. 4 (2023) ]]>
Publisher : <![CDATA[Universitas Ekasakti ]]>
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DOI: 10.31933/unesrev.v5i4.666
<![CDATA[This study examines the form of legal protection against credit default on working capital installment loans by cooperatives. The type of data used in this research is secondary data, namely data that is not obtained directly from the field or the community, but through literature studies by reviewing and studying books, literature, journals, and internet data. The research approach used is an approach to systematic law, namely research conducted on certain laws and regulations or registered law. The data collection technique used was a literature study, while the data analysis technique was carried out qualitatively. The results obtained from this legal research are a form of legal protection against default on working capital installment loans by cooperatives. So that the Defendant's responsibility is in default for the occurrence of default on working capital installment loan loans by savings and loan cooperatives based on Decision Number 30/PDT.G.S/2018/PN.PWT. Thus the Defendants did not fulfill their abilities, So it can be concluded that the problem is how is the legal protection for the parties in cases of loan default based on court decisions Number 30/PDT.G.S/2018/PN.PWT and namely to make payments for their obligations, so that thus the Plaintiffs had sufficient reasons according to law that the Defendants both individually and jointly had defaulted / broken promises / defaults because they did not pay their obligations to the Plaintiffs.]]>
<![CDATA[PENGARUH IMPLEMENTASI TEKNOLOGI BLOCKCHAIN DALAM MENINGKATKAN TRANSPARANSI DAN KEANDALAN PELAPORAN KEUANGAN ]]>
<![CDATA[Ricky, Ricky]]>;
<![CDATA[Haryadi, Dedi]]>;
<![CDATA[Leon, Hengky]]>
<![CDATA[ Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/jrpp.v7i2.28284
<![CDATA[Penelitian ini bertujuan untuk mengeksplorasi pengaruh implementasi teknologi blockchain dalam meningkatkan transparansi dan keandalan pelaporan keuangan. Melalui metode studi literatur, penelitian ini menganalisis berbagai sumber akademik yang relevan untuk memahami bagaimana blockchain dapat diterapkan dalam pelaporan keuangan dan tantangan yang mungkin dihadapi. Hasil penelitian menunjukkan bahwa blockchain memiliki potensi besar untuk menciptakan catatan transaksi yang tidak dapat diubah dan dapat diverifikasi secara real-time, sehingga meningkatkan transparansi dan mengurangi risiko manipulasi data. Selain itu, blockchain juga meningkatkan keandalan pelaporan dengan menyediakan data yang lebih akurat dan mudah dilacak. Efisiensi operasional juga dapat ditingkatkan dengan blockchain melalui pengurangan kebutuhan untuk rekonsiliasi manual dan audit berulang. Namun, beberapa tantangan seperti masalah skalabilitas, regulasi, dan standarisasi perlu diatasi untuk mengoptimalkan manfaat blockchain. Penelitian ini menyimpulkan bahwa dengan persiapan yang tepat dan dukungan regulasi yang memadai, blockchain dapat menjadi alat yang efektif untuk meningkatkan kualitas pelaporan keuangan di masa depan.]]>
