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PERAN KEPEMILIKAN INSTITUSIONAL DAN TRANSPARANSI PERUSAHAAN SEBAGAI PEMODERASI PADA HUBUNGAN PENGHINDARAN PAJAK DENGAN NILAI PERUSAHAAN Setyaningsih, Setyaningsih
Accounting Global Journal Vol 2, No 1 (2018): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.881 KB) | DOI: 10.24176/agj.v2i1.2689

Abstract

Penelitian ini bertujuan untuk menguji peran kepemilikan institusional dan transparansi perusahaan sebagai pemoderasi pada hubungan penghindaran pajak dengan nilai perusahaan.   Populasi penelitian yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2012-2016. Metode pengambilan sampel dengan purposive sampling yang menghasilkan sampel sebanyak 87. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa penghindaran pajak berpengaruh negatif terhadap nilai perusahaan, kepemilikan institusional tidak mampu memoderasi pengaruh penghindaran pajak pada nilai perusahaan dan transparansi perusahaan mampu memoderasi pengaruh penghindaran pajak pada nilai perusahaan.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN CONSUMER GOODS YANG TELAH GO PUBLIC DI BURSA EFEK INDONESIA Setyaningsih, Setyaningsih; Asakdiyah, Salamatun
Jurnal Fokus Manajemen Bisnis Vol 3, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v3i1.1332

Abstract

This research aimed to examine the effect of the financial performance of hte stock price. Company that the sample is a consumer goods company that has gone public listed on the Indonesia Stock Exchange 2006-2010 period by 30 companies. The dependent variable used is the stock price while the independent variable is Return On Equity (ROE), Net Profit Margin (NPM), Debt ti Equity Ratio (DER) and Earning Per Share (EPS). In this study using a multiple regression test, t test, and classical assumption. Assessement of the effect of independent variable on the dependent variable was partially and using the classical assumption test for normality, multicollinearity, heteroscedasticity, and autocorrelation. The research using multiple regression test showed that the Net Profit Margin (NPM) and Debt to Equity Ratio (DER) has a probability of 0.0715, respectively, and 0.4396 ata a significance level of 0.05 (5%), both variables no significant effect on stock price. While Return on Equity (ROE) and Earning Per Share (EPS) have respective probabilities 0.0000 and 0.0000 at tha significant level of 0.05 (5%), than two variables significant effect on stock prices because probability of 0,001 < 0.05. The coefficient of determination (R square is equal to 0.847. this means that the ability of the four independent variables explained 84.7% of the dependent variable. And of the results of the classical assumption states that the problem of test for normality and heteroscedasticity test, whereas the multicollinearity test and autocorrelation test no problems.
PENINGKATAN AKTIVITAS DAN HASIL BELAJAR BENTUK PASAR DENGAN METODE COURSE REVIEW HORAY (CRH) BERBANTUAN MEDIA GAMBAR KELAS VIII SMP N 1 BULU KABUPATEN SUKOHARJO Setyaningsih, Setyaningsih
Economic Education Analysis Journal Vol 2 No 3 (2013): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk meningkatkan aktivitas dan hasil belajar siswa pada materi bentuk pasar dengan metode Course Review Horay (CRH) berbantuan media gambar kelas VIII SMP N 1 Bulu Kabupaten Sukoharjo. Jenis penelitian ini adalah penelitian tindakan kelas yang terdiri dari dua siklus. Setiap siklus memiliki empat tahap yaitu perencanaan, pelaksanaan, pengamatan, dan refleksi. Subjek penelitian ini adalah siswa kelas VIIIA SMP N 1 Bulu. Data aktivitas siswa dan guru diperoleh dari lembar observasi. Data hasil belajar diperoleh dari soal evaluasi siklus I dan siklus II. Berdasarkan hasil penelitian diperoleh aktivitas siswa siklus I sebesar 70,83% meningkat menjadi 87,50% pada siklus II. Sedangkan aktivitas guru dalam siklus I sebesar 71,86% meningkat menjadi 90,6% pada siklus II. Rata-rata hasil belajar kognitif menunjukkan pada siklus I sebesar 72,67 meningkat menjadi 83,20 pada siklus II. Sedangkan ketuntasan klasikal pada siklus I sebesar 70% meningkat menjadi 83,33% pada siklus II. Dari hasil penelitian tersebut dapat disimpulkan bahwa terjadi peningkatan aktivitas dan hasil belajar siswa pada materi bentuk pasar dengan metode Course Review Horay (CRH) berbantuan media gambar siswa kelas VIIIA SMP N 1 Bulu Kabupaten Sukoharjo. This research is aimed to increasing activity and student learning results in the subject matter of market forms material by using Course Review Horay (CRH) method and image as media in VIIIA class of SMP N 1 Bulu. The design is Classroom Action Research (CAR) consisting of two cycles, each cycle including planning, action, observation and reflection. The subjects of research were 30 students of the VIIIA class of SMP N 1 Bulu. Student and teacher activity data were obtained from observation sheet. Results learning data were obtained from test evaluation of the first cycle and second cycle. Based on the results research was obtained in the first cycle of student activities at 70,83% increased to 87,50 in the second cycle. While the teacher activities in the first cycle at 71,86% increased to 90,6% the second cycle. Average cognitive learning result shows the first cycle is 72,67 and increased to 83,20 in the second cycle. While the classical completeness in the first cycle is 70% and increased to 83,33% in the second cycle. From these results research can be concluded that it has been increasing activity and student learning results in the VIIIA class of SMP N 1 Bulu on subject matter of market forms material by applying a learning CRH (Course Review Horay) method assisted by images media in VIIIA class of SMP N 1 Bulu.
PENINGKATAN AKTIVITAS DAN HASIL BELAJAR BENTUK PASAR DENGAN METODE COURSE REVIEW HORAY (CRH) BERBANTUAN MEDIA GAMBAR KELAS VIII SMP N 1 BULU KABUPATEN SUKOHARJO Setyaningsih, Setyaningsih
Economic Education Analysis Journal Vol 2 No 3 (2013): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk meningkatkan aktivitas dan hasil belajar siswa pada materi bentuk pasar dengan metode Course Review Horay (CRH) berbantuan media gambar kelas VIII SMP N 1 Bulu Kabupaten Sukoharjo. Jenis penelitian ini adalah penelitian tindakan kelas yang terdiri dari dua siklus. Setiap siklus memiliki empat tahap yaitu perencanaan, pelaksanaan, pengamatan, dan refleksi. Subjek penelitian ini adalah siswa kelas VIIIA SMP N 1 Bulu. Data aktivitas siswa dan guru diperoleh dari lembar observasi. Data hasil belajar diperoleh dari soal evaluasi siklus I dan siklus II. Berdasarkan hasil penelitian diperoleh aktivitas siswa siklus I sebesar 70,83% meningkat menjadi 87,50% pada siklus II. Sedangkan aktivitas guru dalam siklus I sebesar 71,86% meningkat menjadi 90,6% pada siklus II. Rata-rata hasil belajar kognitif menunjukkan pada siklus I sebesar 72,67 meningkat menjadi 83,20 pada siklus II. Sedangkan ketuntasan klasikal pada siklus I sebesar 70% meningkat menjadi 83,33% pada siklus II. Dari hasil penelitian tersebut dapat disimpulkan bahwa terjadi peningkatan aktivitas dan hasil belajar siswa pada materi bentuk pasar dengan metode Course Review Horay (CRH) berbantuan media gambar siswa kelas VIIIA SMP N 1 Bulu Kabupaten Sukoharjo. This research is aimed to increasing activity and student learning results in the subject matter of market forms material by using Course Review Horay (CRH) method and image as media in VIIIA class of SMP N 1 Bulu. The design is Classroom Action Research (CAR) consisting of two cycles, each cycle including planning, action, observation and reflection. The subjects of research were 30 students of the VIIIA class of SMP N 1 Bulu. Student and teacher activity data were obtained from observation sheet. Results learning data were obtained from test evaluation of the first cycle and second cycle. Based on the results research was obtained in the first cycle of student activities at 70,83% increased to 87,50 in the second cycle. While the teacher activities in the first cycle at 71,86% increased to 90,6% the second cycle. Average cognitive learning result shows the first cycle is 72,67 and increased to 83,20 in the second cycle. While the classical completeness in the first cycle is 70% and increased to 83,33% in the second cycle. From these results research can be concluded that it has been increasing activity and student learning results in the VIIIA class of SMP N 1 Bulu on subject matter of market forms material by applying a learning CRH (Course Review Horay) method assisted by images media in VIIIA class of SMP N 1 Bulu.
Cyberbullying Prevention Measures Through Social Media Setyaningsih, Setyaningsih; Hidayatullah , M. Furqon; Asrowi, Asrowi; Rahman, Abdul
Proceeding of International Conference on Special Education in South East Asia Region Vol. 3 No. 1 (2024): 14th International Conference on Special Education in South East Asia Region (I
Publisher : Angstrom Centre of Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57142/picsar.v3i1.388

Abstract

Technological advances have made non-face-to-face interaction easier, but the use of gadgets and social media by teenagers often leads to negative things, for example cyberbullying, which is an increasingly serious problem. This research aims to identify cyberbullying behavior among students at SMP Negeri 3 Surakarta and efforts to prevent it. This research shows that monitoring social media, raising awareness, gathering user resources, and understanding digital platforms are effective prevention efforts. The majority of cyberbullying perpetrators are women and WhatsApp is the most frequently used social network. The forms of cyberbullying that are most often used are teasing and insults, and the most common reasons are just being fun or just following friends. The majority of respondents were victims of cyberbullying, and the perpetrator's psychological condition after experiencing cyberbullying varied from normal to regretful or even satisfied and happy. This research provides insight into the problem of cyberbullying among students at SMP Negeri 3 Surakarta and highlights the importance of prevention and education regarding its impacts.
Character Building of New Students in The School Environment Introduction Period at SMP Negeri 1 Bangli Ekayana Putra, Dewa Ngakan Made; Setyaningsih, Setyaningsih
International Journal of Multidisciplinary Sciences Vol. 2 No. 1 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ijms.v2i1.2294

Abstract

Schools have the duty and responsibility to shape students’ character in a good direction, so activity is needed to support the national education objectives by implementing the school environment introduction period (MPLS). This activity aims to make students understand and learn more about the school environment, facilities and infrastructure, programs, and school rules. Implementing MPLS for new students at SMP Negeri 1 Bangli will provide benefits, especially for students to adapt well. This study aimed to examine the reasons for character building, patterns of character building, and the implications of character building during the school environment introduction period at SMP Negeri 1 Bangli. Based on this analysis, it was found that the school environment introduction period (MPLS) at SMP Negeri 1 Bangli aimed to introduce the school environment, facilities and infrastructure in the school, school programs, school rules, and so on, so that new students could adapt well to SMP Negeri 1 Bangli. Patterns of character building in the MPLS implementation at SMP Negeri 1 Bangli were well-arranged, starting from Pre-MPLS, MPLS period, and Post-MPLS. The implications of character building in the MPLS implementation at SMP Negeri 1 Bangli were being able to choose and determine the desired skill program according to their interests and talents, having a good knowledge of the school rules and regulations of SMP Negeri 1 Bangli, being able to know the rights and obligations that must be carried out, fostering a sense of humanity and mutual respect for fellow human beings.
Internalisasi Nilai Moderasi Beragama Melalui Pendidikan Agama Buddha di Sekolah Menengah Pertama Kabupaten Semarang Sukodoyo, Sukodoyo; Widiyono, Widiyono; Medhacitto, Tri Saputra; Setyaningsih, Setyaningsih
Jurnal Penelitian Agama Hindu Vol 8 No 2 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/jpah.v8i2.2966

Abstract

The quality of religious moderation in Indonesia is experiencing degradation and a solution needs to be provided. One way to overcome this problem is through internalizing the value of religious moderation. This research is to analyze the benefits of internalizing the value of religious moderation in Buddhist religious education (PAB) in Semarang Regency Junior High Schools. The research method used in this research is qualitative research with a case study approach. The subjects of this research consisted of nine informants consisting of five teachers and four students and were selected based on their role in internalizing the value of religious moderation through Buddhist education. Data collection was carried out using interview techniques, observation, documentation and document study, then the data was analyzed qualitatively using the steps: data reduction, data presentation and drawing conclusions. Data validity is carried out with diligence and triangulation. The research results obtained show that: (1) The educational approach to the value of religious moderation is moral education which produces the ability to appreciate differences in congregations and religions, respect diversity, not be fanatical, live in harmony, tolerance, morals, love, compassion, share happiness, and have a balanced mind; (2) The process of forming religious moderation values through PAB consists of two domains, namely learning methods and material integration; (3) Education on the value of religious moderation in the integration of PAB learning consists of cognitive, affective and psychomoral impacts; and (4) Education in the value of religious moderation as an effort to build character consisting of routine practice through namakkārapatha, samādhi, devotional service and community service. As a focal point, internalizing the value of religious moderation through Buddhist religious education is very necessary in order to maintain the unity and unity of the Indonesian nation whose motto is Bhinneka Tunggal Ika.
Edukasi Pencegahan Pernikahan Dini pada Santriwati Pondok Pesantren Assyafi’iyah, Desa Tamberu, Kecamatan Batu Marmar, Kabupaten Pamekasan Madura Bawono, Yudho; Rohmah, Nailur; Wahyuni, Hera; Rosyidah, Rezkiyah; Istiqomah, Nur; Setyaningsih, Setyaningsih; Abidin, Zainal; Hanim, Lailatul M; Atika, Mery; Rini, Hapsari Puspita; Arnani, Ni Putu Rizky; Herawati, Netty
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 2 (2024): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i2.816

Abstract

Sejumlah data menunjukkan Indonesia termasuk negara yang memiliki angka pernikahan dini yang cukup tinggi di dunia. Data UNICEF per akhir tahun 2022 menunjukkan bahwa saat ini Indonesia berada di peringkat ke-8 di dunia dan ke-2 di ASEAN. Di Indonesia, pernikahan dini terjadi hampir di semua wilayah, termasuk di Pulau Madura, yang terjadi secara merata di empat kabupaten, termasuk Kabupaten Pamekasan. Menyadari hal tersebut, pengabdian kepada masyarakat ini dilakukan dengan tujuan memberikan edukasi pencegahan pernikahan dini pada santriwati Pondok Pesantren Assyafi’iyah, Desa Tamberu, Kecamatan Batu Marmar, Kabupaten Pamekasan-Madura.  Kegiatan ini melibatkan 43 santriwati yang berusia 13-15 tahun. Edukasi dilakukan dengan penyampaian materi pencegahan pernikahan dini yang dilanjutkan sesi diskusi dan permainan dengan membagi 5 kelompok. Hasil edukasi menunjukkan santriwati memiliki keinginan kuat untuk tidak melakukan pernikahan dini. Hasil ini diharapkan dapat dijadikan sebagai tindak lanjut pimpinan pondok pesantren maupun pemerintah desa dalam mengeluarkan kebijakan terkait pencegahan pernikahan dini.
Evaluasi Pelaksanaan Pembelajaran di Pendidikan Anak Usia Dini Wira Putra Wiratama, Dhika; Setyaningsih, Setyaningsih; Sukodoyo, Sukodoyo
Jurnal Pencerahan Vol. 11 No. 2 (2018): Jurnal Pencerahan: Mencerdaskan dan Mencerahkan
Publisher : Syailendra Buddhist College / Sekolah Tinggi Agama Buddha (STAB) Syailendra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58762/jupen.v11i2.5

Abstract

Abstract The school research is based on the fact that evaluation has not been done Wira Putra nursery school. This study attemps to describe and provide recommendations on the presentation of teaching at Wira Putra nursery school. The research is a evaluative research with a qualitative approach and a quantitative approach. The data were collected through observation , interview, and documentation. The observation was conducted by direct observation. The interview was conducted in depth with the informants. Documentation was conducted by way of photographing an image which could be made by experimental evidence. In addition, the researcher also took the data that were related to the still research context, input, process, and product (CIPP). The validity of data were measured by extension involvement, an increase in diligence and tenacity, triangulation, member check. The data analysis related CIPP use the model analysis of Miles and Huberman. The evaluation of the implementation of learning is as follows: (1) The context has component parts of policy formation of Wira Putra nursery school based on the distribution of adequate access to nursery school, increasing the quality of relevance and competitiveness of nursery school, and the increase in good govermance; inclassical component of the learning environment adapted to the students; cooperate with students, parents. Dharma Syailendra Education Foundation, Syailendra Buddhist College, comparative study to another nursery school; (2) The input of active and curios characteristic of students; characteristic of teachers who educate and nurture with affection without discriminating students, educator who know the development of students management; characteristic provide access to services as the standard quality of nursery school; (3) The process of the implementation of the learning went very well; external factors which support the learning activities were public trust of Thekelan hamlet, the institutions provided excellent service; the internal distribution of venues being used for rolling when learning took place, the difference of preference in material that students have a tendency to like certain material, and the different mood students as the effects from home and; (4) The product is in the form the achievement of the level of development of school tuition including a moral issue and religious values, motoric (rough motoric and soft motoric) skill, cognitive, language, art, social and emotional values. Abstrak Penelitian ini bertujuan untuk mendeskripsikan dan memberikan rekomendasi pelaksanaan pembelajaran di PAUD Wira Putra. Penelitian ini merupakan penelitian evaluatif dengan pendekatan kualitatif dan kuantitatif. Teknik dan instrumen pengumpulan data melalui observasi, wawancara, dan dokumentasi untuk mengambil data context, input, process, dan product (CIPP). Keabsahan data diukur dengan perpanjangan keterlibatan, peningkatan ketekunan dan kegigihan, triangulasi, member check. Analisis data terkait CIPP menggunakan model analisis dari Miles dan Huberman. Hasil evaluasi pelaksanaan pembelajaran sebagai berikut: (1) Context memiliki komponen kebijakan pembentukan PAUD Wira Putra berlandaskan peningkatan pemerataan akses layanan PAUD, peningkatan mutu relevansi dan daya saing PAUD, dan peningkatan good govermance; komponen penciptaan lingkungan pembelajaran individual; menjalin kerja sama dengan orang tua peserta didik, Yayasan Pendidikan Dharma Syailendra, Sekolah Tinggi Agama Buddha Syailendra, studi banding ke PAUD lain; (2) Input berupa karakteristik peserta didik yang aktif dan memiliki rasa ingin tahu tinggi; karakteristik pendidik mengasuh dengan kasih sayang tanpa membedakan peserta didik, pendidik mengetahui aspek perkembangan peserta didik; karakteristik pengelola memberikan akses layanan yang bermutu sesuai standar PAUD; (3) Process pelaksanaan program pembelajaran berlangsung sangat baik; faktor penunjang eksternal kegiatan pembelajaran berupa kepercayaan masyarakat dusun Thekelan, pihak lembaga memberikan pelayanan sangat baik; faktor penghambat internal keterbatasan tempat yang digunakan untuk rolling saat pembelajaran berlangsung, perbedaan rasa suka terhadap materi sehingga peserta didik memiliki kecenderungan memilih materi yang hanya disuka, dan perbedaan mood peserta didik dikarenakan pengaruh dari rumah; dan (4) Product berupa hasil pencapaian tingkat perkembangan peserta didik mencakup aspek moral dan nilai-nilai agama, motorik , kognitif, bahasa, seni, dan sosial emosional.
ANALYSIS OF SUNDAY BUDDHIST SCHOOL IN GRIYA SAMADHI SANTIGHOSA: ANALISIS SEKOLAH MINGGU BUDDHIS DI GRIYA SAMADHI SANTIGHOSA Setyaningsih, Setyaningsih
Jurnal Pencerahan Vol. 12 No. 2 (2019): Jurnal Pencerahan: Mencerdaskan dan Mencerahkan
Publisher : Syailendra Buddhist College / Sekolah Tinggi Agama Buddha (STAB) Syailendra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58762/jupen.v12i2.25

Abstract

Penelitian ini bertujuan untuk menganalisis kegiatan Sekolah Minggu Buddhis (SMB) di Griya Samadhi Santighosa. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi, dan studi dokumentasi. Uji keabsahan data dilakukan dengan triangulasi, member check, dan ketekunan pengamatan. Adapun teknik analisis data menggunakan model Miles & Huberman yang terdiri dari pengumpulan data, reduksi data, penyajian data, serta pengambilan kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa (1) SMB merupakan kegiatan pendidikan nonformal untuk anak-anak dan remaja Buddhis yang didalamnya diajarkan pendidikan agama Buddha yang dikolaborasikan dengan peningkatan pengetahuan umum dan ketrampilan melalui penyampaian yang menarik bagi siswa. SMB sebagai tempat belajar sambil bermain; (2) Siswa memahami SMB sebagai sarana untuk memperoleh: pengetahuan agama dan umum, keterampilan, sarana bermain, bersosialisasi, dan menambah keyakinan, serta untuk mengetahui lebih dalam tentang ajaran Agama Buddha. SMB merupakan hal yang penting dan apa yang diperoleh dari kegiatan SMB harus dipraktikkan dalam kehidupan sehari-hari; dan (3) SMB mengalami penurunan intensitas kegiatan. This study aims to analyze the activities of the Buddhist Sunday School (SMB) at Griya Samadhi Santighosa. This type of research is a qualitative study with a case study approach. The data collection techniques used are interview, observation, and documentation study. The validity test of the data is done by triangulation, member check, and persistent observation. The data analysis technique uses the Miles & Huberman model which consists of data collection, data reduction, data presentation, conclusion and verification. The results of the study show that (1) SMB is a non-formal educational activity for Buddhist children and adolescents in which Buddhist education is taught in collaboration with the improvement of general knowledge and skills through the interesting delivery to students. SMB serves as a place to learn while playing; (2) Students understand SMB as a means of obtaining: general and religious knowledge, skills, means of playing, and socializing, increasing confidence, and finding out more about the teachings of Buddhism. SMB is important and what is obtained from SMB activities must be practiced in daily life; and (3) in reality, SMB, has decreased the intensity of activities.