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All Journal Journal of Language Education and Educational Technology (JLEET) Jurnal Akuntansi
Hanna Hanna
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK, TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN KELUARGA Hanna Hanna; Melinda Haryanto
Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i3.6

Abstract

Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer. For companies, the tax to be paid is a burden for the company which will reduce net income. Based on earlier research, the management company will tend to act aggressive tax in financial reporting. Tax aggressiveness influenced also by the pattern of ownership of the company in which the role of corporate governance are expected to influence the direction of the management decision-making. The purpose of this study was to examine the effect of financial reporting aggressiveness, family ownership and corporate governance against tax aggressiveness. The samples are all companies listed on the Indonesian Stock Exchange (BEI) except finance, insurance and banks during the period 2010-2014. The method used is multiple regression method. The results showed that the audit committee and institutional ownership has a significant influence on the aggressiveness of the taxes while the aggressiveness of financial reporting and the ownership of the family did not have a significant effect on the aggressiveness of the tax.
Emergency Blended Teaching and Learning Amidst the Covid-19 Pandemic Risma Fitria Uky Yandini; Hanna Hanna; Alberth Alberth
Journal of Language Education and Educational Technology (JLEET) Vol 7, No 1 (2022):
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jleet.v7i1.21917

Abstract

This paper is rooted in the self-narration of 23 vocational high school community members in East Kolaka who were directly affected by the implementation of emergency blended teaching and learning due to the outbreak of the Coronavirus. This paper attempted to answer the question: “What do the school community members perceive as the advantages and drawbacks of emergency blended teaching and learning in language learning?” Applying phenomenology approach in qualitative research design, the result shows the advantages are categorized into several aspects: individualization, collaboration, information resources, reduce dependence on online games and social media also and emergency blended teaching and learning also had a potential to be used during praktek kerja industri (industry working practice). However, school community members also faced a few difficulties when implementing emergency blended teaching and learning, particularly in language teaching and learning. The drawbacks are categorized into several catagories: culture, instructional design, learning outcomes, psychology effect, device and internet accessibility concerns. Despite highly regarded as a viable answer to continuing academic activities within the limits of face-to-face contact due to the outbreak of Covid-19 Pandemic, in East Kolaka, emergency blended teaching and learning carries a stigma of being lower quality than face-to-face learning.
WhatsApp as a Learning Tool: Investigating Gender Perspectives in English Education Juhaepa Juhaepa; Hanna Hanna; Aderlaepe Aderlaepe
Journal of Language Education and Educational Technology (JLEET) Vol 8, No 2 (2023):
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jleet.v8i2.19590

Abstract

This research aims to assess students’ perceptions of WhatsApp as a learning tool in English education, explore gender differences in these perceptions, and analyze the challenges students face in utilizing WhatsApp for English learning. The study population consisted of tenth and twelfth-grade students from SMK Negeri 5 Kendari, totaling 112 students, with a sample size of 87 students. Data were collected through a questionnaire on students’ perceptions of WhatsApp and open-ended questions. The research design employed a mixed methods approach. The findings indicate a generally positive attitude among students at SMK Negeri 5 Kendari towards WhatsApp as a learning tool for English education. Moreover, a significant gender difference was observed, with male students showing a higher mean perception score compared to female students (p < 0.05). Male students tend to perceive WhatsApp more favorably as a learning tool for English. Additionally, the research identified two main challenges faced by students during online learning via WhatsApp: limited access to materials due to poor internet connection and difficulties in understanding teacher explanations delivered through WhatsApp. These findings underscore the potential of WhatsApp to enhance the English learning environment and outcomes. It is hoped that English teachers will take these findings into account to optimize the use of WhatsApp for English education.
The Effect of Cooperative Integrated Reading and Composition (CIRC) Method Through WhatsApp Application on Students’ Reading Comprehension Hendriati Afebri; Hanna Hanna; La Ode Nggawu
Journal of Language Education and Educational Technology (JLEET) Vol 6, No 2 (2021): Journal of Language Education and Educational Technology
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jleet.v6i2.19919

Abstract

The objectives of the research were to investigate the effect of Cooperative Integrated Reading and Composition (CIRC) technique through WhatsApp application on students’ reading comprehension and to investigate the usefulness of WhatsApp as a learning media. This study employed a quasiexperimental research design. A total of 27 participants from Senior High School 1 Tiworo Kepulauan, Muna Barat regency participated in this study. CIRC technique through WhatsApp was applied in teaching reading comprehension in the experimental group, while the control group attended conventional teaching without CIRC. Both groups learned the same materials. Pre-test was administered before treatment to examine students’ previous reading comprehension and posttest was administered immediately after the treatment. Findings of the research revealed that there was a significant effect of CIRC through WhatsApp Application on students’ reading comprehension. The gain scores of students attending CIRC were significantly higher than those of students attending conventional instruction, p = 0.002< 0.05. Results of the questionnaire suggested that WhatsApp was a useful learning media as far as the students are concerned.
Psycholinguistic Examination of Language Ethics in Everyday Communication: Insights from Five-Year-Olds Ulin Nafiah; Hanna Hanna; La Ino
Journal of Language Education and Educational Technology (JLEET) Vol 8, No 2 (2023):
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jleet.v8i2.19771

Abstract

This qualitative study delves into the intricacies of language ethics exhibited by a five-year-old child named Dzakwan, drawing upon transcribed audio recordings spanning March to May 2020. Situated within the multifaceted framework of human development encompassing biological, cognitive, and socio-emotional processes, the research seeks to elucidate the factors shaping language ethics acquisition in early childhood. Through descriptive analysis, the study unveils Dzakwan's adeptness in adhering to linguistic norms, attributable to a confluence of influences including health, cognitive prowess, learning experiences, and environmental stimuli. These findings underscore the nuanced interplay between individual characteristics and external factors in the cultivation of language ethics. Furthermore, practical implications emerge, suggesting strategies to nurture language proficiency and ethical communication in young children, such as fostering meaningful dialogue and cultivating responsive interactions within their social milieu. By shedding light on the developmental trajectory of language ethics, this research contributes to a deeper understanding of language acquisition processes and offers actionable insights for promoting linguistic competence in early childhood education and parental guidance.
Sociocultural Factors Influencing Students’ Reluctance to Participate in Speaking Classes at Halu Oleo University La Ode Malik Nur; Hanna Hanna; Aderlaepe Aderlaepe
Journal of Language Education and Educational Technology (JLEET) Vol 8, No 1 (2023):
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jleet.v8i1.46612

Abstract

This study aimed to describe and analyze the socio-cultural factors influencing students' reluctance to participate in speaking classes in the English Education Department at Halu Oleo University, specifically those enrolled in 2018. A qualitative research design was employed. The respondents were nine fifth-semester students from the English study program who were taking Speaking III. Data was collected through interviews to understand the students' reluctance to speak in class. The interview data was analyzed using the Miles and Huberman analysis technique, which includes data reduction, data presentation, and drawing conclusions (verification). The study found that students' reluctance to participate in speaking classes was influenced by several socio-cultural factors: willingness to volunteer, the presence of juniors and seniors, the lecturer's method of delivering material, campus interactions, and home environment interactions. Consequently, students' willingness to volunteer in speaking classes is shaped by their understanding of the material, fear of judgment, lecturer engagement, casual campus interactions, and limited exposure to English at home.
Co-Authors Aderlaepe Aderlaepe Alberth, Alberth Hendriati Afebri Juhaepa Juhaepa La Ino La Ode Malik Nur La Ode Nggawu Melinda Haryanto Risma Fitria Uky Yandini Ulin Nafiah