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All Journal Jurnal Akuntansi & Auditing Indonesia Indonesian Journal of Economics and Bussiness Ekonomi Bisnis NUTRIRE DIAITA Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Pekommas Jurnal Akuntansi Multiparadigma REZ PUBLICA Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Jurnal AKP Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan Komunikasi Lentera: Jurnal Ilmiah Kependidikan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JKM (Jurnal Kebidanan Malahayati) JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ComTech: Computer, Mathematics and Engineering Applications Dialogia: Jurnal Studi Islam dan Sosial Journal of Information System, Applied, Management, Accounting and Research JURNAL ILKES (Jurnal Ilmu Kesehatan) Altasia : Jurnal Pariwisata Indonesia Almufida: Jurnal Ilmu-Ilmu Keislaman Jurnal Ilmiah Edunomika (JIE) Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat International Journal of Economics Development Research (IJEDR) Mediakom : Jurnal Ilmu Komunikasi Jurnal Ilmiah Wahana Pendidikan Jurnal Riset dan Inovasi Pembelajaran Jurnal Vokasi Informatika (JAVIT) Jurnal Abdimas Bina Bangsa Educoretax JUKESHUM: Jurnal Pengabdian Masyarakat Bulletin of Science Education Golden Ratio of Marketing and Applied Psychology of Business Jurnal Inovasi Masyarakat Jurnal Bisnis, Ekonomi, dan Sains Jurnal Ekonomi dan Bisnis Journal of Accounting and Finance Management (JAFM) ASEAN Marketing Journal Journal of Business Studies and Management Review JRAP (Jurnal Riset Akuntansi dan Perpajakan) SETARA: Jurnal Studi Gender dan Anak Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Journal International Dakwah and Communication Librarianship In Muslim Societies Al Makki Health Informatics Journal Jurnal Pengabdian Sosial Jurnal Ilmiah Akuntansi dan Keuangan MEJORA Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Prosiding Seminar Kesehatan Nasional IJELaSS: International Journal of Education, Language and Social Scince BACA: Jurnal Dokumentasi dan Informasi Jurnal Ekonomi, Manajemen, Akuntansi Tradisign: Jurnal Pustaka Desain dan Budaya Surau Journal of Islamic Studies Jurnal Publikasi Ekonomi dan Akuntansi
Diana Sari
Universitas Widyatama
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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The effect of debt covenant and tunneling incentive on tax avoidance: The moderating role of firm size in mining companies Damastu Tigo Prakoso; Diana Sari
Educoretax Vol 6 No 5 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i5.2167

Abstract

This study aims to examine the effect of debt covenant and tunneling incentive on tax avoidance, with firm size serving as a moderating variable, in mining sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Tax avoidance is measured using the Effective Tax Rate (ETR), while debt covenant is proxied by the ratio of EBITDA to interest expense, tunneling incentive by controlling ownership, and firm size by the natural logarithm of total assets. This study employs a quantitative approach using purposive sampling, resulting in a sample of 28 companies with 140 firm-year observations. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that debt covenant has a significant effect on tax avoidance as proxied by ETR, whereas tunneling incentive does not have a significant effect. In addition, firm size is unable to moderate the effects of either debt covenant or tunneling incentive on tax avoidance. The findings further suggest that greater debt covenant pressure is associated with higher ETR values, indicating lower levels of tax avoidance, while controlling ownership does not directly influence corporate tax behavior. This study contributes to the accounting and taxation literature and provides insights for regulators in monitoring corporate tax practices.
PENERAPAN THE MAGICAL READING BOOK UNTUK MENINGKATKAN KETERAMPILAN MEMBACA KELAS II SDN SUKUN 1 MALANG sari, Diana; Suwito; Cicilia Ika Rahayu Niat
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.55431

Abstract

Reading skills are fundamental competencies that support students’ learning success in elementary school. Based on observations conducted in Grade II of SDN Sukun 1 Malang, several students experienced difficulties in recognizing letters, reading syllables, words, and simple sentences. This study aimed to improve students’ reading skills through the implementation of The Magical Reading Book. The study employed Classroom Action Research (CAR) conducted in two cycles involving 26 Grade II C students. Data were collected through observation, tests, and documentation. The results showed that the implementation of The Magical Reading Book improved students’ reading skills. Learning mastery increased from 76% in the first meeting of Cycle I to 92% in the second meeting. In Cycle II, learning mastery improved from 92% to 100%. The average class score also increased from 90 to 96. These findings indicate that The Magical Reading Book is an effective learning medium for improving elementary school students’ reading skills.
MANAJEMEN SEKOLAH BERPUSAT PADA SISWA UNTUK MENGUATKAN KEMANDIRIAN DAN DISIPLIN Ami Laelatul Zuhri; Sari, Diana; Fitriana; Nadia Oktaviani; Rahmawati; Nirmatul Isnaeni; Muh.Fahrurrozi; Muhammad Sururuddin
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Verified
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62621

Abstract

This study analyzes the implementation of student-centered school management in strengthening elementary students’ independence and discipline. A descriptive qualitative case-study design was employed at SDN 2 Mamben Lauk, in Wanasaba, East Lombok. Data were collected through observations of school and classroom activities, interviews with the principal, classroom teacher, and fourth-grade students, and document analysis covering school regulations, classroom-duty schedules, habituation programs, activity photographs, and teacher evaluation notes. Data were analyzed through data condensation, display, and conclusion drawing, while source and method triangulation enhanced credibility. Four main patterns emerged. First, planning involved school rules, habituation programs, responsibility allocation, and monitoring mechanisms. Second, independence was fostered by allowing students to prepare learning materials, complete assignments, perform classroom duties, and assume age-appropriate responsibilities. Third, discipline was developed through teacher modeling, consistent rules, supportive supervision, and positive reinforcement. Fourth, routine evaluation enabled the school to adjust programs to students’ developmental needs. Implementation was constrained by diverse student characteristics, limited instructional time, and uneven parental support. The findings indicate that independence and discipline are strengthened when school management integrates student participation, consistent habituation, data-informed reflection, and sustained school–family support.
Co-Authors Achmad Fadjar Adhitya Adhitya Agusta Linda Nora Ahmad Fadjar Alfauzan Amin Ami Laelatul Zuhri Andicha Gustra Jeki Andry Arifian Rachman Anggraini, Ai Anjani, Devi Tri Annisa Rahmi, Annisa Annisha Annisha Annisha, Zakiah Arie Gilang Kusuma Arifian, Andry Aryawati, Wayan Auzar, Auzar Ayu Purwarianti Bachtiar Asikin Bakkara, Vionna Febiyola Barri, Juwita Batubara, Rizky Husada Belli Nasution Biri, Isabel Kristiani Br Sembiring, Sartika cemara, Indra Chandra, Filius Cicilia Ika Rahayu Niat Dalimunthe, Gallang Perdhana Damastu Tigo Prakoso Dedi Saputra Dewi Suryani Dewi, Cindy Fresilia Dewi, Desy Eka Citra Dwi Hikmatun , Khaerunnisa Dwi Hikmatun, Khaerunnisa Dwi Kartini, Dwi Dwiyanti Purbasari Dyah Purnamasari Dyah Purnamasari Ekavina Dustira Tarigan Elisa, Dona Elmustian, Elmustian F. Rodelas, Allan Nicko Fadjar, Achmad Fillah, Gedizza Fitriana Fitriyani, Risma Gandhi Pawitan Gedizza Fillah Ghassani, Ajrina Guilin, Xie Gunawan Gunawan Guntur Guntara Gusman, Ariadi Gusmawati Hadwimantoro, Hadwimantoro Haninun Hariandi, Rizki Harmadi, Ashur Hasnah Faizah AR Hendra, Adduwet Henny Utarsih HERY DIA ANATA BATUBARA Hudiarto Hudiarto, Hudiarto Hutama, Kresna Ina Desna Dwi Lyana Indra Junaidi Zakaria, Indra Irfan Nauli Noor Izzati, Fuziana Jiao, Deng Johan, Ahmad Junedi, Junedi Junita, Leni Marlina Jus'at, Idrus Juwita Juwita, Juwita Kanna Ewanan, Frias Valentino Khairul Anwar Komala Dewi, Rita Komariah , Oom Komariyah , Oom Komariyah, Oom Kusuma, Brata Lubis, M. Fauzi Luqman, Silviana MAHARANI, FITHRA Maharani, Fitrah Maharani, Ria Makmur, Alfian Manguntara, La Mariza, Ana Marselian, Samuel Monica, Rany Muchid Muh. Fahrurrozi Muhammad Sururuddin Muslim, Ahmad Yudasmara Nadia Oktaviani Nirmatul Isnaeni Nissa Yuniar Nur Alifah Norris, Teresa Novalina, Sesti NOVITASARI, DESI Noviyanti, Indah Nurhalina Sari Nurkholis Nurliyani Nurliyani Nurmalasari Nurmalasari Nuryaman Nuryaman PANE, PERTAMA YUL ASMARA Pangaribuan, Tristania Risma Anastasia Parwati, Ni Kadek Pasha, Muhammad Rifki Rasyid Pratiwi, Yulfi Putra, Wira Pramana R. Ait Novatiani R. Wedi Rusmawan Kusumah Rachdian, Adinda Oktaviani Rahmah Rahmah Rahmat Hidayat Rahmawati Ramadhan, Muhammad Rafi Restiawati, Evi Rima Rachmawati Riyanti Riyanti Robertus Ary Novianto Ruhiyat, Ilyas Rusmawan, Wedi Rustam, Yusriana Safita, Nia Sahrul Sahrul Septyadi, Rendy Shelvi, Shelvi silviana . Silviana Silviana Simatupang, Oktolina Sucherly, Sucherly Sugiharti Binastuti Sulaeman Rahman Nidar Sumengkar, Apung Susilowati Susilowati Suwito Syafrial Syafrial Syukur, Abdullah Takariani, Caecilia Suprapti Tampubolon, Abram Myhero Yancristofel Titus Priyo H Wahyu Hanafiah Wan Asrida Wedi Rusmawan Wedi Rusmawan, R. Wibowo, Aris Suko Wijanarko, Hanif Wilson Novarino Wulandari, Christiana Wulandari, Gita Maulida Yahya, Adibah Yati Mulyati Yati Mulyati Yati Mulyati, Yati Yeni Nuraeni, Yeni Yudanto, Rosalia Yuli Yantina Yuniarti, Rita Yuyus Suryana Zakiah Annisha Zulpikal, Zulpikal