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All Journal J-Simbol: Jurnal Magister Pendidikan Bahasa dan Sastra Indonesia Jurnal Ilmu Farmasi dan Farmasi Klinik (Journal of Pharmaceutical Science and Clinical Pharmacy) MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ulul Albab Justek : Jurnal Sains Dan Teknologi JTAM (Jurnal Teori dan Aplikasi Matematika) JURNAL EDUCATION AND DEVELOPMENT JURNAL PENDIDIKAN TAMBUSAI Jurnal Pemikiran dan Penelitian Pendidikan Matematika (JP3M) Journal of Education, Humaniora and Social Sciences (JEHSS) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Varian Majalah Ilmiah Warta Dharmawangsa PHI: Jurnal Pendidikan Matematika Jurnal Ilmiah Manajemen Kesatuan IJECA (International Journal of Education and Curriculum Application) SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Pedagogika : Jurnal Pedagogik dan Dinamika Pendidikan ABSYARA: Jurnal Pengabdian Pada Masyarakat JUTECH : Journal Education and Technology Indo-MathEdu Intellectuals Journal J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Jurnal PRIMED:Primary Education Journal atau Jurnal Ke-SD An Jurnal Penelitian Ilmu Pendidikan Indonesia Indonesian Research Journal on Education JEKSya Jurnal Ekonomi dan Keuangan Syariah International Journal of Multidisciplinary Approach Research and Science Indonesian Journal of Social Development International Journal of Language and Ubiquitous Learning Abdinesia: Jurnal Pengabdian Kepada Masyarakat Holistik Jurnal Kesehatan IJoCE: Indonesian Journal of Counseling and Education
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PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Prasetyo, Novi Catur; Riana, Riana; Masitoh, Endang
Modus Vol. 31 No. 2 (2019): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v31i2.2401

Abstract

ABSTRACTThe purpose of this study is to find out and analyze the effect of tax planning, deferred tax expense and audit quality on earnings management. The population of this research is the automotive and component sub-sector manufacturing companies listed on the Stock Exchange in 2013-2017. The sample method used in this study is purposive sampling with a total of 32 financial statements obtained. Based on the results of multiple linear regression tests assisted by the SPSS 19.0 program, the first hypothesis shows a significant effect on earnings management. The second hypothesis shows that the deferred tax expense does not affect earnings management. The third hypothesis shows that audit quality has a negative effect on earnings management.Keyword : earnings management; tax planning; deferred tax expense; audit qualityABSTRAKPenelitian ini bertujuan untuk menemukan dan menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, dan kualitas audit terhadap manajemen laba. Populasi riset ini adalah perusahaan-perusahaan manufaktur dalam sub-sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2013-2017. Metode pengambilan sampel adalah purposive sampling dengan total 32 laporan keuangan. Hasil analisis multiple linear regression menggunakan Program SPSS 19.0 menunjukkan pengaruh perencanaan pajak yang signifikan terhadap manajemen laba. Sedangkan beban pajak tangguhan tidak mempengaruhi manajemen laba. Sementara itu, kualitas audit memiliki pengaruh negatif terhadap manajemen laba.Kata kunci: manajemen laba; perencanaan pajak; beban pajak tangguhan; kualitas audit
A Regression Model of Public Interest in COVID-19 Vaccination Ahead of MotoGP Faiqotul Himmah, Elok; Riana, Riana
Jurnal Varian Vol. 7 No. 2 (2024)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/varian.v7i2.3130

Abstract

The lack of a threshold value for herd immunity against COVID-19 ahead of the MotoGP 2022 Event in the Mandalika Circuit Area, Central Lombok Regency is the reason for the author to conduct this research. The objectives of this research are 1) to make a mathematical model of the interest of the people of Central Lombok Regency in the Covid-19 vaccination in welcoming the 2022 MotoGP Event and 2) to determine the influence of MotoGP Event 2022 and other factors on the interest of the people of Central Lombok Regency in carrying out the COVID-19 vaccination. This research is a type of quantitative descriptive research. The independent variables in this study are the variables of ease of getting the Covid-19 vaccination (X1), the efficacy of the COVID-19 vaccination (X2), trust in the government (X3), and the 2022 MotoGP event (X4), while the dependent variable is the variable of interest in covid-19 vaccination (Y). To achieve the objectives of this study, the authors collected data through a questionnaire that was distributed to 332 respondents, they’re people who received the full vaccine aged 12-70 years. The questionnaire was tested for validity and reliability. Data must first be transformed into interval data using the Method of Successive Interval (MSI) then analyzed using multiple linear regression with classical assumptions including normality, multicolllinearity and heteroskedasticity. The results showed that the 2022 MotoGP event did not have a significant effect on the interest of the people of central Lombok Regency to take part in the COVID-19 vaccination. The biggest factor that influences is the factor of people's trust in the government.
The Development of Bilingual Teaching Materials on Mathematical Logic Based on Integrated Mathematics Riana, Riana; Ibrahim, Malik
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 5, No 2 (2021): October
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jtam.v5i2.5333

Abstract

This research aims to develop bilingual teaching materials mathematical logic integrated with Islamic religious values, to more easily convey mathematical materials with everyday life. This development research uses 4D models (define, design, devlop, disseminate). The subject of this study is student of university nahdlatul ulama west nusa tenggara. The instruments used are satisfaction questionnaires and validation questionnaires. Validity includes expert media validation, linguist validation, and validation of the substance of mathematical material. Research results based on expert validation include aspects of the feasibility of teaching materials getting a score of 91.5% with very decent criteria, and aspects of the validity of teaching materials reaching 210 with “highly valid” criteria, aspects of practicality of teaching materials reaching 90%. Based on these results, the bilingual teaching material integrated mathematical logic developed practically and validly for use.
LKS Himpunan: Sebuah Pengembangan Matematika Integrasi Riana, Riana; Ibrahim, Malik
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 3, No 2 (2019): October
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3219.491 KB) | DOI: 10.31764/jtam.v3i2.1063

Abstract

Abstrak: Tujuan penelitian ini untuk mengembangkan Lembar Kerja Siswa (LKS) Matematika Integrasi dengan nilai-nilai agama islam, menghasilkan bahan ajar terbaru pada bidang matematika untuk lebih mudah mencapai fungsi pendidikan nasional, dan memudahkan peserta didik memahami definisi, operasi, dan sifat-sifat himpunan menggunakan pendekatan nilai-nilai agama islam. Pengambangan LKS integrasi ini menggunakan model pengembangan 4-D menurut Thiagarajan, Semmel & Semmel yang dimodifikasi yaitu (define, design, develop, and disseminate). Subjek penelitian ini adalah siswa SMP Islam Al-Ikhlasyiah Jonggat Lombok Tengah. Instrumen penelitian menggunakan tes hasil belajar berupa pilihan ganda dan angket kevalidan LKS. Hasil validasi ahli diperoleh kriteria sangat valid dengan nilai total 209, dan hasill uji kelayakan kriteria layak digunakan. Sedangkan uji kepraktisan LKS diperoleh dengan nilai total 277. Selanjutnya dilakukan uji coba lapangan yang diberikan pada siswa SMP Islam Al-Ikhlasyiah sebanyak 20 orang. Berdasarkan analisis uji coba lapangan, penelitian ini menunjukkan bahwa LKS matematika integrasi memberikan hasil positif terhadap kemampuan afektif siswa dan memahami materi himpunan. Abstract: The purpose of this research is to develop student worksheets (LKS) Mathematics integration with Islamic religious values, produce the latest teaching materials in the field of mathematics to more easily achieve the function of national education, and facilitate participants Students understand the definition, operation, and attributes of the association using the approach of Islamic religious values. The integration of LKS uses a 4-D development model according to Thiagarajan, Semmel & the Modified Semmel (define, design, develop, and disseminate). The subject of this research is the student of SMP Islam Al-Ikhlasyiah Jonggat Central Lombok. The research instruments use the test results in the form of double choice and the eligibility lks. The expert validation results are obtained very valid criteria with a total value of 209, and the eligibility test criteria are worth using. While LKS practicality test is obtained with a total value of 277. Furthermore, the field trials were given to the students of SMP Islam Al-Ikhlasyiah as much as 20 people. Based on the field trials analysis, the study showed that LKS mathematics integration gave positive results towards students ' affective ability and understood the set.
Efektivitas Layanan Konseling Individu Dalam Meningkatkan Kepercayaan Diri Peserta Didik Riana, Riana
IJoCE: Indonesian Journal of Counseling and Education Vol. 4 No. 1 (2023): IJoCE : Indonesian Journal Counseling and Education
Publisher : Program Studi Bimbingan dan Konseling Pendidikan Islam IAIN Syaikh Abdurrahman Siddik Bangka Belitung

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

Abstract

Peserta didik kelas XII IIS di MAN 1 Pangkalpinang memiliki permasalahan kurangnya kepercayaan diri pada peserta didik ketika dalam proses pembelajaran berlangsung. Hal ini ditunjukkan oleh gejala-gejala yang tampak pada tingkah laku peserta didik seperti tidak berani bertanya, tidak berani mengungkapkan pendapat dan memiliki perasaan mudah mengeluh dan sulit menyusaikan diri dari lingkungan sekolah. Kemudian dengan menerapkan layanan konseling individu dapat meningkatkan kepercayaan diri peserta didik kelas XII IIS sesuai dengan prosedur yang semestinya. Tujuan dari penelitian ini yaitu untuk mengetahui apakah layanan konseling individu efektif dalam meningkatkan kepercayaan diri peserta didik kelas XII IIS di MAN 1 Pangkalpinang Metode yang digunakan agar dapat mengetahui efektif layanan konseling individu dalam meningkatkan kepercayaan diri tersebut yaitu metode penelitian eksperimen dengan desain penelitian “one group pre- test and Post-Test Design”. Populasi dalam penelitian ini adalah seluruh peserta didik kelas XII jurusan IIS yang berjumlah 131 peserta didik. Sedangkan sampel yang diambil sebanyak 10 peserta didik dengan teknik purposive sampling. Metode pengumpulan data menggunakan angketdan dokumentasi. Angket sebelumnya sudah diuji cobakan menggunakan uji validitas dan reliabilitas. Teknik analisis data yang digunakan adalah uji prasyarat analisis, uji hipotesis dan uji n-gain score. Hasil penelitian yang telah peneliti lakukan bahwa adanya efektif layanan konseling individu dalam meningkatkan kepercayaan diri peserta didik kelas XII IIS di MAN 1 Pangkalpinang. Pengambilan keputusan dalam uji regresi ini salah satunya dengan membandingkan nilai signifikansi dengan nilai probabilitas pada penelitian ini adalah 0,05. Maka dapat diketahui bahwa nilai signifikansi 0,000< 0,05. Jika nilai sig < 0,05 maka Ha diterima dan Ho ditolak. Jika nilai sig > 0,05 maka Ho diterima dan Ha ditolak.
PENERAPAN ANGGARAN FLEKSIBEL SEBAGAI ALAT PENGENDALI BIAYA OVERHEAD PABRIK (Studi Kasus pada PG. MERITJAN Kediri) Riana, Riana; Ratih, Nur Rahmanti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.262 KB) | DOI: 10.29407/jae.v1i1.433

Abstract

Adoption of Flexible budget as a means of controlling overhead costs (Case Study on PG. Meritjan Kediri ) aims to control overhead costs by implementing flexible budget at PG.Meritjan Kediri. Data Analysist techniques used in this research is quantitative descriptive by using a factory overhead cost variance analysis. From the analysis of direct labor hours show that there is not efficient in the analysis of variance variable overhead expenses comparing the total cost of a standard with the actual, because still any variance is unfavorable, this is due to flawed control of factory overhead costs at PG. Meritjan Kediri. KeyWords : Flexible Budget, Factory Overhead Cost
Co-Authors Aditya, Sefia Akbar Akbar Apriyanto, Apriyanto Astuti - Badri, Muh Laelatul Bahrul Ilmi Baiq Dewi Sukma Septiani Bawamenewi, Arozatulo Bu'ulolo, Yanida Budiarto, Jian Buulolo, Yustina Damanik, Nazla Khairunnisa Dwi Sartika, Dwi Efendi, Muhamad Endang Masitoh, Endang Esti Untari Fahimah Saifuddin Faiqotul Himmah, Elok Faom, Pembaharuan Faomasi GuloPembaharuan Fatimah, Khairunnisa Fitiria, Zakiatul Gea, Noverianus Gea, Nurman Samehuni Gulo, Bezisokhi Gulo, Calvin Gulo, Misi Kristiani Gulo, Necis Putra Gulo, Ya'amana Halawa, Noibe Hamzan Wadi Hardianti, Dini Harefa, Agung Harapan Harefa, Epilius Harefa, Heking Trisman Harefa, Noveri Amal Jaya Harefa, Trisman Harun, Lalu Ahmad Hasfi, Wawan Herawati Herawati Himmah, Elok Faiqotul Homiswadi, Homiswadi Hulu, Arianto Hulu, Elwisman Hulu, Kristina Hur, Agus Kurniawan Hura, Delfita Hutagalung, Rahmad Rizki Indriwati Indriwati Kaestria, Rommi Larasati, Baiq Ayu Lase, Arisman Malik Ibrahim Margareta Retno Priamsari Maruao, Hendiman Harapan Mendrofa, Erlin Talenta Mirahwati, Mirahwati Mirhawati, Mirhawati Muhamad Azwar, Muhamad Muhammad Luthfi Muhibbatun, Muhibbatun Mukminah, Mukminah Muliani, Rini Muzdybayeva, Guldana MZ, Dedy Sofian MZ, Dedy Sofyan Nadia Nadia Nazara, Edieli Ndruru, Mastawati Nduru, Mastawati Nurika Khalila Daulay NURUL AZIZAH Peragustina, Peragustina Pitarisa, Agustina Putri Prasetyo, Novi Catur Puji Yanti Fauziah Rahmawati, Sri Andlina Raisman Bali, Raymundus Ratih, Nur Rahmanti Rini, Widia Roestiono, Harry Rusdan Rusdan Safitri, Rizki Rahmadani Sahnim, Sahnim Sanyoto, Didik Dwi Setiani, Dwi Aluh Setyani, Oky Siagian, Elvi Riski Hidayati Br. Siagian, Irawansyah Silvia Kristanti Tri Febriana Siregar, Shahnaz Alissa Solehah, Azmiatun Subli Ibrahim, Ahmad Rahmadi Sunardi Sunardi Surya Hadi Tafonao, Feberius Tafonao, Sesilia Putri Kurnia Wati Tamrin, Mohamad Telaumbanua, Kalvin Septianus Telaumbanua, Riana Telaumbanua, Yeni Marlina Turmuzi, Ahmad Ulfa, Amanda Wahyuni, Baiq Feni Wardatul Jannah, Wardatul Wardiah, Abidatul Waruwu, Lestari Waruwu, Niberkati Waruwu, Nisirani Wati, Fike Winata, Rizki Hardian Zebua, Merdu Zebua, Yogi Zega, Daniati Zega, Imansudi Zega, Indah Karyani Zendrato, Firman Zendrato, Solina Ziliwu , Bonafetura Niamoni