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Pengaruh Leverage, Return On Assets dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Publik di Indonesia Wahyuni, Kurnia; Aditya, Elma Muncar; Indarti, Iin
Management & Accounting Expose Vol 2, No 2 (2019)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v2i2.103

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, return on assets, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2015-2018. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan. Sampel yang digunakan berjumlah 56 data. Data yang terkumpul dianalisis menggunakan analisis Regresi Linier Berganda. Hasil penelitian menyimpulkan bahwa ukuran perusahaan memiliki pengaruh negatif terhadap penghindaran pajak, sementara leverage dan return on assets tidak berpengaruh terhadap penghindaran pajak.
PERANCANGAN APLIKASI PERPUSTAKAAN DIGITAL Sukri Adrianto; Kurnia Wahyuni
Lentera Dumai Vol 10, No 2 (2019): Mei 2019
Publisher : Lentera Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.672 KB)

Abstract

ABSTRAK Perpustakaan digital adalah perpustakaan yang mempunyai koleksi buku sebagian besar dalam bentuk format digital dan yang bisa diakses dengan komputer. Penelitian ini dilakukan pada perpustakaan STMIK Dumai, dimana permasalahannya yang dijadikan dasar dalam penulisan skripsi ini yaitu saat ini perpustakaan STMIK Dumai masih belum sepenuhnya menerapkan teknologi informasi yang tepat, meski sebenarnya telah memiliki aplikasi perpustakaan yang berbasis komputer, namun untuk pelayanan dan fasilitas bagi mahasiswa masih bersifat manual. Selain itu Proses peminjaman dilakukan secara manual, sehingga baik petugas pustaka maupun anggota sulit tmencari informasi buku. Aplikasi ini dirancang menggunakan database SQLyog dan bahasa pemograman PHP. Sistem yang akan dirancang nantinya akan menggunakan multiuser. Tujuan dari perancangan aplikasi ini adalah agar dapat membantu dan menangani permasalahan yang ada dipustaka STMIK Dumai.Kata Kunci: Aplikasi ,Perancangan, Perpustakaan digital, SQLyog, PHP.
STUDI PERBANDINGAN KEMAMPUAN MEMBACA PEMAHAMAN MENGGUNAKAN STRATEGI POINT DAN SQ3R Kurnia Wahyuni; Siti Samhati; Ni Nyoman Wetty Suliani
Jurnal Kata (Bahasa, Sastra, dan Pembelajarannya) Vol 1, No 9 (2013)
Publisher : FKIP Universitas Lampung

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Abstract

The purpose of the research is to find out the comparison between the result study of reading comprehension through POINT strategy and SQ3R strategy. the improvement of reading ability in the experiment class can be seen from the average score of the pre test that is 62 and post test that is 82,37 so it is 20,37. diffrence improvement of reading ability in the control can be seen from the average score of pre test that is 64,17 and post test that is 78,3. So there is difference 14,13 from those two test. The ability of reading comprehension in the first test in the experiment class and control get the difference score 2,17 from the average score between experiment that is 62 and control 64,17. Ability of reading comprehension in the last in the experiment and control get difference score 4,07 ,the average score between experiment 82,37 and control 78,3Tujuan penelitian adalah untuk mengetahui perbandingan hasil belajar membaca pemahaman siswa dengan menggunakan strategi POINT strategi SQ3R. Peningkatan kemampuan membaca pemahaman di kelas eksperimen dilihat rata-rata-rata skor pretes yaitu 62 dan postes yaitu 82,37 maka diperoleh selisih 20,37. Peningkatan kemampuan membaca pemahaman di kelas kontrol dilihat dari rata-rata skor pretes yaitu 64,17 dan postes yaitu 78,3, maka diperoleh selisih 14,13 dari kedua tes tersebut. Kemampuan membaca pemahaman pada tes awal di kelas eksperimen dan kontrol memperoleh selisih skor 2,17 dari rata-rata skor antara eksperimen yaitu 62 dan kontrol yaitu 64,17. Kemampuan membaca pemahaman pada tes akhir di eksperimen dan kontrol memperoleh selisih skor 4,07 dari rata-rata skor antara eksperimen 82,37 dan kontrol yaitu 78,3.Kata kunci: kemampuan membaca, perbandingan, strategi.
MODAL SOSIAL PADA PEDAGANG KAKI LIMA YANG TERGUSUR DARI KAWASAN FLY OVER PASAR PAGI ARENGKA KECAMATAN SIDOMULYO KOTA PEKANBARU Kurnia Wahyuni; Swis Tantoro
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 9: Edisi I Januari - Juni 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This study was conducted in Fly Over District pasarpagi in Sidomulyo Pekanbaru City. The purpose of this research is the social capital of street vendors who previously sold around the pasarpagi of the arengka. The focus topic of this research is knowing the barriers from the social capital of street vendors who previously sold around the morning market. The author uses qualitative methods and uses Sampling techniques purposive. Data instruments are observations, interviews and documentation. From the research conducted, the authors found that the research found that there were several social capital merchants who previously sold around the morning market of Arengka, namely the following: Trust, research finds the subject Research should start building new relationships with new customers. Give confidence to new customers who ask to be owed. This attitude is because the subject of research has missed many customers so have to re-find the new customer. Social networking, research finds, post-research subjects were displaced from the construction site of fly over Arengka, found the fact that research subjects should form a new social network especially with fellow traders. Values and norms, research finds the form of value and the norm that the subject of research is maintaining good relations with fellow PKL and assisting each other in trading.Research also finds that there are some obstacles from the social capital of merchants who previously sold around the morning market of Arengka, namely the following: difficult to acquire new customers, research finds that the subject of research difficulties Get new customers after being upset from a previous trading location. It is also due to the current trading location is less strategic. The trade location is not strategic, research finds the most fundamental economic change felt by research subjects especially due to the current trading location is not strategic. Keywords: Trust, Social Networking, Values and Norms    
Contrastive Analysis of Phonology (Sounds, Speech, Stress, and Intonation) of Arabic and Indonesian Languages Habiburrahman; Kurnia Wahyuni; Muhammad Mugni Assapari
al-Afkar, Journal For Islamic Studies Vol. 7 No. 3 (2024)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v7i3.1030

Abstract

Phonology has a crucial role in the early stages of learning both native and foreign languages. This research aimed to analyze the phonological differences between Arabic and Indonesian, focusing on aspects such as sound systems, pronunciation, stress, and intonation. This study was classified as a literature review. The method employed was a descriptive contrastive analysis, comparing contrasting differences in Arabic and Indonesian through a pedagogical linguistic approach. The results showed that the vowel sounds in Arabic consist of fathah, fathah thowilah, kasrah, kasrah thowilah, dhommah, dhommah and thowilah which significantly impact the meaning of the language. On the other hand, Indonesian vowel sounds /i/, /u/, /e/, /ә/, /o/, and /a/ did not influence meaning and tended to remain consistent in their speech functions. Regarding stress and intonation, Indonesian utilized these elements to differentiate meaning when spoken with flat, high, and low tones in delivering news or interrogative sentences. In contrast, Arabic stress and intonation patterns were based on the position of consonants, syllables, and the length of vowels.
Aplikasi Budidaya Ikan Dalam Ember Dengan Akuaponik Di Desa Gedung Harapan, Lampung Selatan Maretta, Gres; Darmawan, Andy; Sinaga, Ayu Oshin Yap; Sari, Dian Anggria; Chusniasih, Dewi; Wahyuni, Kurnia; Sari, Rara Mulia; Hidayat, Thaariq; Novrianti, Rima Arini; Azmi, Sarah
TeknoKreatif: Jurnal Pengabdian kepada Masyarakat Vol 4 No 2 (2024): TEKNOKREATIF : Jurnal Pengabdian kepada Masyarakat Volume 4 No 2
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M), Institut Teknologi Sumatera, Lampung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35472/teknokreatif.v4i2.1122

Abstract

As human population grows, the demand for food production will increase and consequently causing greater stress to resources such as land and water. Aquaponic is a technology integrating hydroponic and aquaculture to optimize nutrient cycling. The problem faced by the residents of Gedung Harapan Village is that the community still has not utilized the potential for optimal use of house yards for aquaculture and agriculture. We introduce aquaponics technology to realize independence in fulfilling family nutrition in the Gedung Harapan Village, South Lampung. This activity resulted in an increase in participants' understanding and experience of fish farming in buckets (budikdamber) with aquaponics. It was advisable to encourage more people to implemented budikdamber to fulfill family nutrition.
Sosialisasi Potensi Etnobotani dan Etnozoologi Desa Pahawang Maretta, Gres; Nurhayu, Winati; Novriadi, Novriadi; Yanti Ariyanti, Yanti Ariyanti; Wahyuni, Kurnia; Riana, Elisa Nurma; Khairani, Iffa Afiqa; Darmawan, Andy; Leksikowati, Sovia Santi; Kesuma, Andri Jaya
Abdimas Galuh Vol 7, No 1 (2025): Maret 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i1.17818

Abstract

Etnobiologi adalah evaluasi ilmiah terhadap pengetahuan penduduk tentang biologi, meliputi pengetahuan tentang tumbuhan (etnobotani), hewan (etnozoologi) dan lingkungannya (etnoekologi). Kajian etnobiologi dapat menghubungkan biologi dan etnis yang ada pada suatu tradisi adat. Melalui kegiatan Pengabdian Kepada Masyarakat, mendorong masyarakat untuk peduli terhadap pelestarian sumber daya alam yang ada di Desa Pahawang. Hasil akhir dari pelaksanaan kegiatan adalah pengetahuan masyarakat tentang pemanfaatan etnobotani dan etnozoologi yang ada di desa Pahawang. Kami melakukan penilaian terhadap pengetahuan dan ketertarikan masyarakat mengenai pemanfaatan etnobotani dan etnozoologi yang ada dan diterapkan di desa Pahawang. Pengetahuan masyarakat mengenai potensi dan pemanfaatan etnobotani dan etnozoologi di desa Pahawang meningkat setelah pelatihan jika dibandingkan dengan sebelum pelatihan. Hal ini dapat dilihat dari ketercapaian tujuan dari kegiatan dari hasil pengolahan data kuesioner. Rerata ketercapaian tujuan dapat dikatakan baik (75,6%) berdasarkan dari hasil pre-test dan post-test, dimana terdapat peningkatan pengetahuan dari ibu-ibu peserta kegiatan sebesar dari awal hingga akhir kegiatan. Kemampuan melakukan budidaya tanaman pangan, dan pengetahuan tentang pengobatan alami merupakan potensi besar untuk dikembangkan demi meningkatkan ketahanan pangan dan kesehatan yang lebih baik bagi masyarakat Desa Pahawang ke depan.
Technology As A Modern Arabic Language Learning Medium Kurnia Wahyuni; Habiburrahman; Mugni Assapari; Satriawan
al-Afkar, Journal For Islamic Studies Vol. 8 No. 2 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i2.1392

Abstract

The role of technology is massive across various fields, including the learning of Arabic. This study aimed to explore the role of technology as a catalyst in transforming Arabic language learning patterns. The research fell under the category of library research with a descriptive qualitative approach. The focus of the study was on analyzing research journals that discuss the use of technology in Arabic language learning. The results showed that the role of technology in contemporary Arabic language learning (21st century) through various media such as artificial intelligence, applications, different digital platforms, and social media had a positive impact on the ease of access to communication, facilitating learning, delivering material, and providing evaluations in the context of digital learning. Technology played a crucial role in the success of learning and overcoming the barriers of distance, space, and time. Technology had given rise to many media such as animated videos, podcasts, cognitive game applications, and learning based on virtual reality and augmented reality, contributing to enriching students' understanding of Arabic language skills. The use of technology as a learning medium had become a daily necessity in the present day.
Kepemimpinan Pendidikan dalam Perspektif Islam : Sebuah Kajian Teoritis Diana Suci Wulandari; Kurnia Wahyuni; Syafaatul Habib
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 3 No. 3 (2025): Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v3i3.1128

Abstract

Leadership is one of the key factors determining whether an organization will achieve victory or experience failure, achieve success or experience setbacks, and be accepted or rejected by the surrounding environment.. The purpose of this study is to examine leadership in the world of education in more depth, especially from the perspective of Islamic teachings. This study is included in the category of qualitative research with a literature review approach. Data collection was carried out through tracing and analyzing relevant literature, such as books and scientific articles, which were then combined to produce findings. The research findings reveal that leadership in Islamic education is based on obedience to Allah SWT and the importance of building harmonious social interactions. The three main principles of Islamic leadership are Amanah (responsibility and trustworthiness), Adil (upholding justice in all aspects of life), and Musyawarah (respecting points of view and building joint decisions). These principles require educational leaders to set a good example by managing resources with integrity, treating all parties fairly, and prioritizing collaborative decision-making.
Peran Orang Tua Dan Guru Dalam Kolaborasi Layanan Bimbingan Dan Konseling Siswa Di SD Bella parahita a; Alia Rohali; Saputri, Saputri; Novita Nurhasanah; Kurnia Wahyuni; Atia Monalisa; Nova Adelia; Rizki Nur Ahmad Sholeh; M. Rizki Wiranata; Lisa latipa; Bebi Zahwa; Cahaya karmila; Fadillatul Zakiyah
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 5: Agustus 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i5.10281

Abstract

Penelitian ini mengkaji pentingnya kolaborasi antara orang tua dan guru dalam mengoptimalkan layanan bimbingan dan konseling (BK) bagi siswa sekolah dasar. Layanan BK di tingkat SD bertujuan untuk mendukung perkembangan holistik siswa, termasuk aspek akademik, pribadi, sosial, dan karier awal. Keberhasilan layanan ini sangat bergantung pada sinergi antara lingkungan rumah dan sekolah. Orang tua, sebagai pendidik pertama dan utama, memiliki pemahaman mendalam tentang riwayat, karakteristik, dan kebutuhan emosional anak. Sementara itu, guru berada dalam posisi strategis untuk mengamati perilaku siswa di lingkungan belajar, mengidentifikasi tantangan, dan memberikan intervensi dini. Kolaborasi efektif antara kedua belah pihak mencakup berbagi informasi relevan tentang perkembangan siswa, menyelaraskan strategi penanganan masalah, serta merumuskan tujuan bimbingan yang konsisten. Guru dapat melibatkan orang tua melalui pertemuan rutin, komunikasi terbuka, lokakarya, dan program pendidikan orang tua untuk meningkatkan pemahaman mereka tentang peran BK. Sebaliknya, orang tua diharapkan aktif memberikan informasi tentang kondisi anak di rumah, mendukung program sekolah, dan menciptakan lingkungan belajar yang kondusif. Hasil kolaborasi ini diharapkan dapat menciptakan sistem dukungan yang komprehensif, memungkinkan identifikasi dini masalah siswa, implementasi intervensi yang tepat, dan pada akhirnya, mendorong perkembangan positif siswa secara keseluruhan.