Claim Missing Document
Check
Articles

Found 5 Documents
Search

COOPERATIVE LEARNING TECHNIQUES SEBAGAI METODE PEMBELAJARAN ALTERNATIF DI YAYASAN AL-KAMILAH KOTA DEPOK Juitania Juitania; Eko Sasongko Priyadi; Eny Suryani; Adam Sugiarto; Fitriyah Fitriyah
JAMAIKA: JURNAL ABDI MASYARAKAT Vol 2, No 2 (2021): JUNI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.291 KB)

Abstract

 Salah satu permasalahan yang dihadapi oleh masyarakat Indonesia adalah pendidikan.Permasalahan  ini sangat dirasakan pada masyarakat yang memiliki keterbatasan, baik keterbatasan pada bidang ekonomi karena kemiskinan keluarga yang berakibat pada ketidakmampuan memenuhi kebutuhan finasial yang dibutuhan oleh pendidikan  maupun keterbatasan akses sarana pendidikan formal akibat tempat tinggal yang jauh dari pusat kota. Wilayah pedesaan dan pinggiran kota merupakan wilayah yang minim terhadap akses pendidikan, khususnya pendidikan menengah. Dampaknya, tidak sedikit masyarakat di kedua wilayah ini tidak mendapatkan akses pendidikan formal. Untuk memenuhi sebagian kecil kebutuhan ini, staf pengajar Universitas Pamulang mengangkat tema pelaksanaan Cooperative Learning Techniques sebagai metode pembelajaran Bahasa Inggris dan Matematika di Yayasan Al-Kamilah, Kecamatan Bojongsari, Kota Depok yang mayoritasnya menerima pendidikan agama. Cooperative Learning Techniques digunakan sebagai metode pengajaran dan pembelajaran karena metode ini menerapkan kerjasama antar peserta didik yang diharapkan dapat memaksimalkan daya serap pada proses pembelajarannya. Dengan metode ini peserta didik juga merasakan kebersamaan dan dapat berbagi solusi dalam memecahkan soal-soal yang diberikan pengajar. Metode ini menjadi metode alternatif yang menawarkan kemudahan peserta didik dalam menyerap materi pelajaran. Kata kunci: Cooperative Learning Techniques, Bahasa Inggris, Matematika Dasar
Pengaruh Love of Money, Machiavellian, dan Self Assesment System Terhadap Penggelapan Pajak Bunga Natasya Salsabilaa; Eko Sasongko Priyadi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

The research aims to analyze the Love of Money, Machiavellian, and Self Assessment System Against Tax Evasion. This type of research is quantitative research. The population of this study is the Taxpayer Private Person Undergraduate Accounting of Pamulang University. Sampling using Slovin's formula. The number of samples distributed is 100 samples. The method of data collectio in this study is questionnaire. The data analysis techniques used are descriptive statistics, data quality tests, classical assumptions tests, hypothesis tests. Research results show that (1) Love of Money has no effect on tax evasion, (2) Machiavellian has no effect on tax evasion, (3) Self Assessment System has no effect on tax evasion.
Pengaruh Sales Growth, Capital Intensity Dan Corporation Risk Terhadap Tax Avoidance Ilma Ilhamda Azzahra; Eko Sasongko Priyadi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to determine the effect of Sales Growth, Capital Intensity and Corporation Risk on Tax Avoidance. The research method uses quantitative research with the independent variables used in this study are Sales Growth, Capital Intensity and Corporation Risk. Meanwhile, the dependent variable is Tax Avoidance which is measured by the Effective Tax Rate (ETR). The data used in this study are secondary data, namely data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period obtained through the idx website. The population in this study was 65 Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange. The sample selection technique used purposive sampling, 16 companies were obtained as samples. The analysis technique used is multiple linear regression with the e-views version 12 tool. The results of the study show that partially the Sales Growth and Corporation Risk variables have an effect on Tax Avoidance. While Capital Intensity has no effect on Tax Avoidance. The variables Sales Growth, Capital Intensity and Corporation Risk simultaneously have an effect on Tax Avoidance.
Pengaruh Self Assesment System, E-Filling dan Kualitas Layanan Terhadap Tingkat Kepatuhan WPOP Nadya Vian Kirani; Eko Sasongko Priyadi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to determine the effect of self-assessment system, online tax reporting services (E-Filling), and service quality on individual taxpayer compliance. This type of research uses associative quantitative research. The population used in this study were students of Pamulang University majoring in Accounting. The sampling technique used convenience sampling. The sampling technique used the Slovin formula so that the total sample used in this study was 100 respondents. The data analysis technique used multiple linear regression with the help of SPSS software version 20. The results of this study indicate that (1) simultaneously self-assessment system, online tax reporting services (E-Filling), and service quality have an effect on individual taxpayer compliance, (2) self-assessment system has an effect on taxpayer compliance, (3) online tax reporting services (E-Filling) have no effect on taxpayer compliance, (4) service quality has an effect on taxpayer compliance.
Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Makanan & Minuman Yang Terdaftar di BEI Tahun 2017-2021) Adella Delvi Foan Olin; Eko Sasongko Priyadi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to examine the effect of deferred tax assets, deferred tax burden and tax planning on earnings management. The object of this study is food & beverage companies listed on the Indonesia Stock Exchange in the period 2017-2021. The research method used in this study is a descriptive research method with a quantitative approach. The sampling technique used is purposive sampling. Based on the predetermined criteria, 11 food & beverage companies listed on the Indonesia Stock Exchange for the period 2017-2021 were obtained. The data analysis techniques used in this study are descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple regression test, determination coefficient test, t-statistic test and f-statistic test. The results of this study indicate that deferred tax assets have a negative effect on earnings management. Then deferred tax burden has a positive effect on earnings management. While tax planning has an effect on earnings management.