Articles
PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE
Aldaniar, Nadya;
Sapari, Sapari
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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DOI: 10.24034/jiaku.v2i4.6144
This research aimed to examine the effect of Good Corporate governance (GCG) and financial distress on the tax avoidance of companies listed on the Indonesia Stock Exchange (IDX). The GCG was measured by the number of independent commissioners divided by the number of commissioner boards, the number of institutional owners divided by the number of distributed stocks, and the audit committee. While financial distress was measured by Interest Coverage Ratio (ICR) and tax avoidance was measured by Cash Effective Tax Rate (CETR).The research was quantitative. Moreover, the population was Property and Real estate companies listed on IDX during 2019-2021. The data collection technique used purposive sampling. In line with that, there were 54 samples from 18 Property and Real estate companies.However, there were 12 outlier data. In total, there were 42 data samples obtained. Furthermore, the data analysis technique used multiple linear regression with SPSS. The result concluded that the audit committee had a positive effect on tax avoidance. In contrast, institutional ownership had a negative effect on tax avoidance.On the contrary, both independent commissioners and financial distress did not affect tax avoidance.
Pembuatan Alat Permainan Edukatif Wayang Bagi Pembelajaran Di Raudhatul Athfal Se-Kelurahan Kereng Bangkirai Kota Palangka Raya
Hidayati, Sri;
Muzakki, Muzakki;
Puspita, Dwi;
Hanifah, Ismi
Jurnal Surya Masyarakat Vol 6, No 2 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Semarang
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DOI: 10.26714/jsm.6.2.2024.216-223
The aim of these community service activities is to mentor the teachers and new knowledge about making Eductional Game Tools (APE) for animal and human puppet in RA learning throughout the village of Kereng Bangkirai. The presence of Wayang animals and Wayang Oran's APE is caused by hurdles often encountered at any institution related to media learning in relation to cost issues. With APE, puppet becomes a learning media solution that can be adapted to the topics and learning materials. The method used by this service is Participatory Action Research (PAR). This service was carried out at RA Al-Musafirin in the Kereng Bangkirai district. The result of this activity is the availability of educational gaming tools that are easy to find and use affordable tools and materials for the educational media. In this way, the media is filled to support children's learning in RA.
PENGARUH PERSEPSI KEMUDAHAN DAN KENYAMANAN LAYANAN POCADI TERHADAP MINAT BACA MASYARAKAT DI PERPUSTAKAAN DAERAH KABUPATEN BONE
Vianti, Riska;
Hajar, Andi;
Amir, Asmah
BEGIBUNG: Jurnal Penelitian Multidisiplin Vol. 2 No. 1 (2024): BEGIBUNG: Jurnal Penelitian Multidisiplin, Februari 2024
Publisher : Lembaga Berugak Baca
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DOI: 10.62667/begibung.v2i1.50
Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kemudahan dan kenyamanan layanan POCADI terhadap minat baca masyarakat. Keberadaan POCADI ini di harapkan dapat mencerdaskan masyarakat melalalui Perpustakaan Digital dengan tujuan kota smart city dan dapat membantu semua lapisan masyarakat baik menumbuhkan minat baca dan membuat masyarakat lebih cerdas dalam menemukan informasi terbaru. Skripsi ini dikembangkan dalam beberapa sub masalah yaitu: 1) Bagaiman pengaruh persepsi kemudahan layanan POCADI terhadap minat baca masyarakat Kebupaten Bone 2) Bagaiman pengaruh persepsi kenyamanan layanan POCADI terhadap minat baca masyarakat Kebupaten Bone 3) Bagaiman pengaruh secara stimultan persepsi kemudahan dan kenyamanan layanan POCADI terhadap minat baca masyarakat Kebupaten Bone. Jenis penelitian yang digunakan yaitu merupakan penelitian dengan menggunakan metode kuantitaifdengan desain penelitian deskriptif.Jumlah sampel yang digunakan adalah sebanyak 98 responden. Teknik pengumpulan data dengan penyebaran kuesioner, sedangkan untuk pengujian instrumen menggunakan uji validitas, realibilitas, uji asumsi klasik, uji koefisien korelasi dan determinasi serta analisis regresi linear berganda. Hasil penelitian yang diperoleh menujukkan bahwa pengaruh persepsi kemudahan dan kenyamanan layanan POCADI terhadap minat baca masyarakat berpengaruh secara positif dan signifikan dan menunjukkan nilai R square () sebesar 0,726 atau 72,6% yang menunjukkan bahwa persepsi kemudahan dan kenyamanan berpengaruh terhadap minat baca masyarakat dalam menggunakan layanan POCADI sebesar 72,6%.
PERANAN INTERAKSI EDUKATIF DALAM PROSES BELAJAR PESERTA DIDIK MATA PELAJARAN BAHASA INDONESIA KELAS X SMKN 2 BONE
Ranika Salti;
Andi Hajar;
Asmah Amir
BEGIBUNG: Jurnal Penelitian Multidisiplin Vol. 2 No. 1 (2024): BEGIBUNG: Jurnal Penelitian Multidisiplin, Februari 2024
Publisher : Lembaga Berugak Baca
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DOI: 10.62667/begibung.v2i1.73
This research aims to understand the role of educative interaction in the Indonesian language learning process at SMKN 2 Bone. The research method used in this study is qualitative research. The data obtained and processed are the results of interviews with the Curriculum Vice Principal, Indonesian language teachers, and students of SMKN 2 Bone. Data collection methods used in this research include interviews, observations, and documentation conducted directly at the research site. The results of the research conducted by the author show that educative interaction plays a significant role in the Indonesian language learning process. In the educative interaction during the teaching and learning process, teachers play a crucial role as managers and implementers of the teaching-learning interaction. Teachers act as planners, guides, and motivators to facilitate effective interaction in the learning process. Teachers/educators play a role in creating an environment that keeps students focused on receiving lessons. In this context, teachers/educators behave professionally in performing their duties, making every effort to prevent any disturbances that could affect the students' development and never demeaning the dignity of the students. Through educative interaction, teachers/educators can successfully achieve educational goals.
PENGARUH MODEL PEMBELAJARAN PROJEK BASED LEARNING DALAM MENINGKATKAN HASIL BELAJAR PESERTA DIDIK PADA MATA PELAJARAN PAI KELAS X JURUSAN TJKT SMK NEGERI 1 BONE
A.Riska Saputri;
Andi Hajar;
A. Suharman
BEGIBUNG: Jurnal Penelitian Multidisiplin Vol. 2 No. 1 (2024): BEGIBUNG: Jurnal Penelitian Multidisiplin, Februari 2024
Publisher : Lembaga Berugak Baca
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DOI: 10.62667/begibung.v2i1.77
Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran projek based learning dalam meningkatkan hasil belajar peserta didik pada mata pelajaran PAI Jurusan TJKT Kelas X SMK Negeri 1 Bone. Jenis penelitian ini adalah penelitian pra-eksperimental dengan rancangan one-group pretest-postest yaitu sebuah eksperimen yang dalam pelaksanaannya hanya melibatkan satu kelas sebagai kelas eksperimen tanpa adanya kelas pembanding (kelas kontrol) yang bertujuan untuk mengetahui pengaruh model pembelajaran projek based learning dalam meningkatkan hasil belajar peserta didik pada mata pelajaran PAI Jurusan TJKT Kelas X SMK Negeri 1 Bone. Satuan eksperimen dalam penelitian ini adalah peserta didik kelas X sebanyak 36 orang dengan jumah populasi peserta didik sebanyak 108 orang. Penelitian dilaksanakan selama 2 pertemuan. Hasil penelitian statistic deskriptif penelitian ini diterima karena adanya pengaruh yang segnifikasi pada model pembelajaran projek based learning meningkatkan hasil belajar peserta didik pada mata pelajaran PAI Jurusan TJKT Kelas X berdasarkan nilai rata-rata hasil pretest pesrta didik 59,5% dan nilai rata-rata hasil posttest adalah 80,8% mengalami peningkatan. Sedangkan uji hipotesis yang telah dilakukan dapat disimpulkan bahwa model pembelajaran projek based learning berpengaruh terhadap hasil belajar PAI pada peserta didik kelas X TJKT 1 SMK Negeri 1 Bone setelah diperoleh thitung = 9,39 dan ttabel =2,03 maka diperoleh thitung > ttabel atau 9,39 > 2,03.
Developing an English Course Teaching Plan for a Semester from the Task-Based Language Teaching (TBLT) for the Mathematics Department Students at Zainul Hasan Islamic University of Probolinggo
Zainuddin;
Hamdani, Beny
ELTALL: English Language Teaching, Applied Linguistic and Literature Vol. 5 No. 1 (2024)
Publisher : Institut Agama Islam Negeri Ponorogo
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DOI: 10.21154/eltall.v5i1.6862
The development of a Teaching Plan for a Semester (TPS) is directly related to the analysis of competency standards, teaching methods, and learning evaluation. Based on that, the specific targets to be achieved in this research include two things. The two objectives are (i) to formulate graduates' English learning outcomes based on needs analysis and objective analysis of input English proficiency and (ii) to design learning materials to meet the formulated learning outcomes. In general, the research method used is the development research method of Gall, Borg, Van den Akker, Gravemeijer, McKenney, and Nieven. Meanwhile, the approach used in this study is a combination of the ADDIE approach from Branch and the systems approach from Dick and Carey. The results of the study show that the level of English language needs indicated by stakeholders must be adapted. This adaptation is based on input competencies that do not meet the standards to be put into the ESP stage purely. Therefore, the design of the ESP lesson plan is still carried out by considering matters related to the input of general English competence.
BINA MENTAL SPRITUAL BAGI PELAJAR SMP KOTA DUMAI
Darmadi, Darmadi;
Wahyudi, Rodi;
Permata Dewi, Asiska;
Puji Hastuti, Weni
Jurnal Pengabdian Pada Masyarakat Indonesia Vol 3 No 1 (2024): Februari : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Universitas Gajah Putih, Indonesia
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DOI: 10.55542/jppmi.v3i1.908
Masa remaja (adolesensi) merupakan suatu masa peralihan yang dimulai dari masa kanak-kanak hingga menuju masa dewasa. Pada masa tersebut anak-anak mengalami pertumbuhan yang cukup cepat. Masa remaja ini juga disebut juga dengan masa pubertas, yang mana pada masa tersebut semua bentuk mulai dari fisik maupun biologis mengalami perobahan yang cepat. Sifat positif dan negative pada masa remaja ini akan muncul secara dominan sangat bergantung kepada informasi yang diterima oleh masing-masing individu. Tujuan dari kegiatan ini adalah Dari pengabdian yang akan dilakukan diharapkan kepada seluruh pelajar laki-laki kelas 9 SMP Kota Dumai terbentuk mental dan spiritual yang ditandai dengan pengamalan agama yang baik dalam kehidupan sehari-hari khususnya perintah ALLAH SWT terutama solat dan amalan sunnah lainnya. Metode yang digunakan dalam pengabdian ini adalah ceramah tanya jawab dan diskusi dengan pendekatan muzakarah (sharing). Hasil pengabdian dalam kegiatan ini yaitu memberikan kesan terbaik yaitu dapat menambah pengetahuan agama dan dapat mengamalkan sunnah dalam kehidupan sehari-hari, dan program tetap dijalankan. Dari kegiatan Bina mental spiritual pada pelajar SMP kota Dumai yang telah dilakukan bahwa para pelajar siswa smp mengetahui pentingnya mengamalkan agama terutama solat, selain dari itu para siswa juga mengetahui pentingnya mengamalkan sunnah nabi dalam kehidupan sehari-hari
DAMPAK MEDAN MAGNET PEMBANGUNAN JARINGAN LISTRIK PLTA LUTEUNG 16 MW TERHADAP KESEHATAN MASYARAKAT
Syukri, Mahdi;
Syukriyadin, Syukriyadin;
Alfisyahrin, Alfisyahrin;
Siregar, Ramdhan Halid;
Iqbar, Iqbar
JPMA - Jurnal Pengabdian Masyarakat As-Salam Vol. 3 No. 2 (2023): Jurnal Pengabdian Masyarakat As-Salam (JPMA)
Publisher : Asosiasi Dosen Perguruan Tinggi Islam
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DOI: 10.37249/jpma.v3i2.693
Salah satu tulang punggung penyaluran energi listrik dari pusat pembangkit ke beban adalah jaringan listrik saluran udara tegangan tinggi (SUTT) dan saluran udara tegangan menengah (SUTM). Pembangunan jaringan listrik SUTT dan SUTM tidak luput dari dampak yang ditimbulkan kepada masyarakat akibat adanya paparan medan magnet yang ditimbulkan pada jaringan. Keberadaan pembangunan jaringan SUTT dan SUTM yang menghubungkan jaringan tersebut ke pembangkit listrik tenaga air PLTA Luteung 16 MW menimbulkan kekhawatiran dampak kesehatan kepada masyarakat. Oleh karena itu pelaksanaan pengabdian ini bertujuan untuk melihat potensi medan magnet yang ditimbulkan jaringan SUTT dan SUTM yang melintas di desa Luteung. Dari hasil pengukuran dibawah jaringan SUTT pada koordinat N 04o 52’ 02.49” dan E 96o 05’ 06.15” diperoleh kuat medan magnet sebesar 1.57 ?T dan jaringan SUTM pada koordinat N 04o 52’14.77” dan E 96o 05’ 11.34” diperoleh kuat medan magnet sebesar 0 ?T. Berdasarkan Standar Nasional Indonesia SNI 04-6950-2003 dapat disimpulkan kuat medan magnet yang terukur masih dibawah ambang batas 25 mT sehingga dapat dinyatakan bahwa medan magnet yang ditimbulkan pada SUTT dan SUTM yang melintas di desa Luteung masih dalam taraf aman bagi kesehatan masyarakat Luteung.
Analisis Variasi Bahan terhadap Kualitas Pupuk Organik Cair (POC) Dari Sisa Makanan
Nabila Nurulita Maghfirani;
Novitri, Nora Amelia;
Vivin Setiani;
Indra Lesmana
Jurnal Pengendalian Pencemaran Lingkungan (JPPL) Vol. 6 No. 2 (2024): JPPL, September 2024
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M), Politeknik Negeri Cilacap
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DOI: 10.35970/jppl.v6i2.2362
A The generation of food waste is increasing along with the times. Food waste that is not processed properly will increase carbon emissions from the degradation of the waste. Therefore, proper processing is needed to reduce the generation of food waste. One method of processing food waste is to process food waste into liquid organic fertilizer (LOF) through an anaerobic fermentation process. In this research, food waste was processed into LOF using the fermentation method. This fermentation was carried out for 12 days without the presence of oxygen. In this study, there were variations in stirring to analyze the comparison of LOF results with these variations. Apart from that, food waste is mixed with goat and cat feces. This dirt can increase levels of nitrogen, phosphorus and potassium in the LOF. Analysis of LOF quality parameters in this study consisted of C-organic, phosphorus, potassium, N-total, and pH. The results of this research showed that pH of LOF met LOF quality standard based on the degree of the Minister of Agriculture No. 261 2019. The results of the MANOVA (Multivariate Analysis of Variance) test show material variations affected all dependent variables with a significance value of α < 0,05. The best variation was 40% cat feces and 60% food waste that produced the highest total NPK.
IDENTIFIKASI TELUR Ascaris lumbricoides DENGAN MENGGUNAKAN PEWARNAAN TRICHOROME
Darmadi, Darmadi;
Yusrita, Eli;
Rahmadhani, Nadia
Jurnal Ilmu Kesehatan Abdurrab Vol 1 No 3 (2023): Volume 1 Nomor 3 September 2023
Publisher : LPPM Universitas Abdurrab
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The trichrome staining technique on stool specimens is a modification of the Gomori staining technique and has since been used as a diagnostic tool for the identification of intestinal parasites. The purpose of this examination was to determine the morphology of Ascaris lumbricoides using trichrome staining. The faecal examination method used is the direct preparation method by dropping the stool specimen on a glass slide which is then stained with trichrome or 2% Eosin and then covered with a cover slip, after which it is examined under a microscope. The results of trichrome staining on the color and morphology of worm eggs were better than using 2% Eosin. In trichrome staining made of 4 preparations, fertilized eggs were found with an oval shape, measuring 45 - 75 microns long and 35 - 50 microns wide, with a bright green background, giving the eggs a brownish yellow color with a dark green coating, so that the parts of the egg are clearly visible, while in Eosin 2% it gives a brownish red color to the egg and has a contrasting red background so that the parts of the egg are rather difficult to distinguish.