Septiani Putri
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Determinasi Pajak, Mekanisme Bonus, dan Tunneling Incentive terhadap Keputusan Transfer Pricing pada Emiten BEI Saifudin Saifudin; Septiani Putri
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.464 KB)

Abstract

This study aims to determine the effect of taxes, bonus mechanism, and tunneling incentive to transfer pricing decisions. Dependent Variables used in this research is transfer pricing and Independent Variables used in this study is the tax bonus mechanism, and tunneling incentive.The population in this study are all companies listed in Indonesia Stock Exchange except for those engaged in the field of finance. The sample selection using purposive sampling method with a final sample of 140 observation period of 2012-2015. The data used is taken from the secondary financial statements of the company. Data analysis techniques used in this study is the technique of logistic regression analysis. With the help of SPSS program application. The results showed that the variables and tunneling tax incentive does not affect tehadap transfer pricing decisions, whereas a variable bonus mechanism of influence on transfer pricing decisions. The coefficient of determination in this study amounted to 13.4%. Future studies are expected to add another independent variable such as an arm's length.
ANALISIS PERMASALAHAN MOTIVASI BELAJAR DAN STRATEGI PENINGKATANNYA DALAM PEMBELAJARAN IPA DI SEKOLAH DASAR: STUDI LITERATUR Elma Nafiatus Salamah; Septiani Putri; Syarifa Kamila; Wyne Vista; Delia Indrawati; Muh Syauqi Malik
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.v11i02.45482

Abstract

This study aims to examine the issues related to students’ learning motivation and the strategies to enhance it in science learning at the elementary school level. Learning motivation plays a crucial role in influencing students’ engagement and learning outcomes, particularly in science subjects that require active participation and a high level of curiosity. However, there are still students who exhibit low learning motivation due to teacher-centered instructional methods, limited variation in teaching models, and the lack of interactive learning media. This study employs a literature review method by analyzing ten relevant journal articles related to learning motivation and science education in elementary schools. The analysis is conducted to identify the factors contributing to low learning motivation as well as effective strategies to improve it. The findings indicate that learning motivation is influenced by both internal factors, such as interest and self-efficacy, and external factors, including teaching methods, learning environment, and teacher creativity. Various strategies have been proven effective in enhancing students’ learning motivation, such as cooperative learning models, Problem-Based Learning (PBL), the use of interactive learning media, and the implementation of ice-breaking activities in the learning process. Improving students’ learning motivation requires the application of innovative, student-centered instructional strategies, supported by a conducive  learning environment to achieve optimal science learning outcomes.