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An Applied of Reward and Punishment Approach in English Learning Classroom Bambang Nur Alamsyah Lubis; Khairun Niswa; Azizah Husda; Dinda Sapira
Indonesian Journal of Education, Social Sciences and Research (IJESSR) Vol 3, No 3 (2022)
Publisher : Indonesian Journal of Education, Social Sciences and Research (IJESSR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijessr.v3i3.12635

This study aimed to describe an applied of reward and punishment in the learning process. The objectives of the study were to describe the application of reward and punishment in learning English at eight grades SMP Swasta Dharma Pancasila Medan, to describe students' responses to the implementation of rewards and punishments in learning English at eight grades SMP Swasta Dharma Pancasila Medan. This study used descriptive qualitative research design. The data of this study was result of observation and questionnaire. The source of the data was eight grade students at SMP Swasta Dharma Pancasila Medan. The researcher is the key instrument of this research and questionnaire sheet as supporting instrument. The results of the study, there were some kinds of reward and punishment that were applied by teacher in the classroom, such as giving several gift, giving applause, giving expressions, and giving points from the teacher to students (reward), and giving warning expressions, singing in front of the class, and squatting (punishment).

Sketchnoting Based PJBL for Teaching to Junior High School EFL Students in Writing Structure Resty Wahyuni; Khairun Niswa
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol. 12 No. 2 (2024): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Lite
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v12i2.5953

This research aimed to determine the significant increase of using Sketchnoting Based PJBL on Students’ writing skills Achievement in Narrative Text, especially in writing for narrative text. This research was conducted during the academic year 2023/2024 at SMP NEGERI 43 MEDAN. This quantitative research was conducted using an experimental research design. The subjects of the study were 60 eight-grades students from SMP NEGERI 43 MEDAN who were selected using a total sampling method and then divided into two groups. Class VIII-A 1 consists of 30 students as the Experimental Group and is taught using the Sketchnoting based PJBL Method, while Class VIII-B consists of 30 students as the Control Group and is taught using the Teacher Centered Learning Method. The data were acquired using a pre-test and a post-test, and then analyzed using the t-test formula in the SPSS version 22 program. The outcome indicated that the significance level was 0.001<0.05, and the difference between the post-test mean scores of the control and experimental groups was 75.33 and 88.07. According to the results of the analysis, the Ha (alternative hypothesis)was accepted, while the null hypothesis was rejected. The findings of this study indicate that the Sketchnoting based PJBL Method is more effective than the Teacher Centered Learning in writing skills achievement narrative text at SMP NEGERI 43 MEDAN, where the Sketchnoting based PJBLwas implemented.

Value Added Tax (VAT) in the Indonesian Digital Economy : An Appropiate Solution? Lita Hepika Ginting; Andini Syahputri; Nailla Yuwanadlin; Khairun Niswa; Roma Grecia Simamora; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.351

The rapid digital transformation has brought significant changes to economic transactions, necessitating adaptive tax policies capable of accommodating cross-border digital business models. This research employs a qualitative approach with descriptive and analytical methods, integrating doctrinal legal analysis, a comparative approach, and policy analysis. Data were gathered through an in-depth review of relevant Indonesian legal instruments, including Law No. 2/2020 and Minister of Finance Regulations No. 48/2020, No. 60/2022, and No. 199/PMK.10/2019. Additionally, the study references international guidelines such as the OECD International VAT/GST Guidelines (2017) and the BEPS 2.0 framework to provide comparative and global perspectives. The findings reveal that Indonesia’s implementation of VAT on digital transactions has seen significant progress, particularly through the vendor collection model for foreign digital service providers. This policy is expected to enhance tax compliance and expand the digital tax base. However, the study also identifies several challenges, including administrative feasibility, complexity in tax reporting by digital businesses, and the need for harmonization with international standards. From a policy perspective, VAT on Indonesia’s digital economy is deemed relevant in ensuring fiscal fairness, increasing state revenue, and fostering healthy business competition. The study’s limitation lies in its reliance on secondary documentary data, which may not fully capture the practical dynamics faced by businesses and consumers on the ground. Therefore, future research is recommended to incorporate empirical data through interviews or surveys with digital business actors, tax practitioners, and policymakers, to obtain a more nuanced and comprehensive understanding. Overall, this research makes a significant contribution to academic discourse and public policy related to digital economy taxation in Indonesia and serves as a reference for future tax policy reforms in the rapidly evolving digital era.

Sketchnoting Based PJBL for Teaching to Junior High School EFL Students in Writing Structure Resty Wahyuni; Khairun Niswa
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol. 12 No. 2 (2024): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Lite
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v12i2.5953

This research aimed to determine the significant increase of using Sketchnoting Based PJBL on Students’ writing skills Achievement in Narrative Text, especially in writing for narrative text. This research was conducted during the academic year 2023/2024 at SMP NEGERI 43 MEDAN. This quantitative research was conducted using an experimental research design. The subjects of the study were 60 eight-grades students from SMP NEGERI 43 MEDAN who were selected using a total sampling method and then divided into two groups. Class VIII-A 1 consists of 30 students as the Experimental Group and is taught using the Sketchnoting based PJBL Method, while Class VIII-B consists of 30 students as the Control Group and is taught using the Teacher Centered Learning Method. The data were acquired using a pre-test and a post-test, and then analyzed using the t-test formula in the SPSS version 22 program. The outcome indicated that the significance level was 0.001<0.05, and the difference between the post-test mean scores of the control and experimental groups was 75.33 and 88.07. According to the results of the analysis, the Ha (alternative hypothesis)was accepted, while the null hypothesis was rejected. The findings of this study indicate that the Sketchnoting based PJBL Method is more effective than the Teacher Centered Learning in writing skills achievement narrative text at SMP NEGERI 43 MEDAN, where the Sketchnoting based PJBLwas implemented.

MODEL GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN Lita, Lita Hepika Ginting; Andini Syahputri; Khairun Niswa; Afsha Harnia; Irawan
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1494

This study analyzes the influence of Good Corporate Governance (GCG) measured through accountability, transparency, and fairness on the Quality of Financial Statements (QFS), wich is assessed based on relevance, reliability, comparability, and understandability. The research method used is quantitative with a causal design. The study population includes individuals who have understanding or involvement in implementing Good Corporate Governance and evaluating financial statement quality, measured through an online questionnaire. The sample consists of 90 respondents who complete the questionnare properly and could be used for analysis. Data were analyzed using PLS-SEM via SmartPLS. The outer model testing shows that all indicators meet the criteria of loading factor > 0.60, AVE > 0.50, and Composite Reliability > 0.70, indicating that all constructs are valid and reliable, the R2 value indicates that Good Corporate Governance has a strong contribution in explaining Quality of Financial Statements. The bootstrapping results reveal that Good Corporate Governance has a positive and significant effect on the quality of fainancial statements, meaning that better implementation of Good Corporate Governance leads to higher-quality financial statements. Overall, this study emphasizes the importance of Good Corporate Governance principles in enhancing transparency, accountability, and the quality of financial information presented by organizations.

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