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PENGARUH PERENCANAAN PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Sutrisno, Mohamad; Sari, Inayah Adi; Astuti, Yanti Puji
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.07 KB)

Abstract

The Effect of Tax Planning and Non-Tax Incentives toward Earnings Management at Manufacturing Companies listed on Indonesia Stock Exchange 2013-2017. Thesis, Tegal: Faculty of Economics, Pancasakti University Tegal. 2018. The purpose of this study is to examine the effect of tax planning and non-tax incentives simultaneously and partially toward earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This research is descriptive research with quantitative approach. The sample used is automotive sub-sector manufacturing companies and components listed in Indonesia Stock Exchange period 2013-2017. The number of companies sampled this research there are 45 companies by using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), test of individual parameter significance (T test) and coefficient of determination. Based on the results of research indicate that tax planning and non-tax incentive simultaneously have a significant effect toward earnings management with significance value 0,000. While partially tax planning, earnings pressure and firm size have significant effect to earnings management with value of significance respectively 0,037,0,000 and 0,049. As well as leverage and earnings bath partially no effect toward earnings management with a significance value of 0.436 and 0.146 respectively. Keywords : Tax planning, earnings pressure, leverage, earnings bath, company size, earnings management
PEMANFAATAN BENDA CAGAR BUDAYA DALAM PEMBELAJARAN SEJARAH DI SMA Sutrisno Mohamad
Jambura History and Culture Journal Vol 1, No 1 (2019): January
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.737 KB) | DOI: 10.37905/jhcj.v1i1.2528

Abstract

This research aims to know the use of cultural heritage objects as a source of historical learning in Bolaang Mongondow, in addition to looking at the factors that become obstacles in the use of cultural heritage objects. The method used is a qualitive method to describe descriptively the phenomena that occur as whole and through. Data analysis used is interactive analysis, where the data collection or interaction. This research is expected that historical learning in school will utilize cultural heritage objects in the region to provide a complete historical understanding of events that occur in te region so that students are more familiar and love their region through cultural relics.
Tradisi Wiwit Mbako di Temanggung Jawa Tengah sebagai Sumber Belajar Sejarah Naufal Raffi Arrazaq; Sutrisno Mohamad; Iis Husnul Hotimah
SOCIA: Jurnal Ilmu-Ilmu Sosial Vol 19, No 2 (2022): Socia: Jurnal Ilmu-ilmu Sosial
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/socia.v19i2.52757

Abstract

Penelitian mengenai Wiwit Mbako di Kabupaten Temanggung, Provinsi Jawa Tengah untuk sumber belajar sejarah belum dikaji secara mendalam. Tujuan penelitian ini ialah menganalisis pelaksanaan Wiwit Mbako dan potensinya sebagai sumber belajar mata pelajaran sejarah. Metode penelitian yang digunakan ialah kualitatif. Teknik pengumpulan data dilakukan dengan studi pustaka. Analisis data dilakukan dengan menguraikan data mengenai Wiwit Mbako. Hasil uraian tersebut kemudian dikaitkan dengan Kompetensi Dasar (KD) mata pelajaran sejarah. Hasil penelitian menunjukkan bahwa Masyarakat Kabupaten Temanggung, Provinsi Jawa Tengah memiliki tradisi Wiwit Mbako. Tradisi tersebut memiliki latar belakang sejarah terkait dengan kedatangan bangsa Barat di Nusantara. Tradisi Wiwit Mbako dapat digunakan sebagai sumber belajar sejarah. Wiwit Mbako berkaitan dengan KD 3.1., mata pelajaran sejarah kelas XI jenjang SMA/MA/SMK/MAK. Wiwit Mbako berkaitan materi dampak masuknya Bangsa Eropa bagi Bangsa Indonesia.
PERLINDUNGAN HUKUM TERHADAP BENDA CAGAR BUDAYA DI PROVINSI GORONTALO Sutrisno Mohamad
JURNAL LEGALITAS Vol 3, No 2, 2010
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5892.343 KB) | DOI: 10.33756/jelta.v3i2.680

Abstract

lack of appreciation of cultural heritage obiects have been a factor increasing threats, such as theft,vandalism,and forgery of cultural heritage objects.The condition is exacerbated by the economi condition of society are minimal and weak law enforcement. for that, it should continue to be socialized that historical heritage sites and objects of cultural heritage is part of the journey of a society and nation cultural heritage sites and objects is a trail so that we can learn from the past, as well as cultural preservation is the identity of a nation, of course we do not want to lose track of the history and identity though the loss of cultural heritage objects. Keywords:legal protection,object,site,Heritage\'
Kota Kotamobagu (2007 - 2010) Goni, Benny Wijana; Mohamad, Sutrisno; Mondong, Tonny Iskandar
Research Review: Jurnal Ilmiah Multidisiplin Vol. 3 No. 2 (2024): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2024 - Januari 2025)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v3i2.111

Abstract

This study aims to analyze the conditions and developments in Kotamobagu City as a newly autonomous region from 2007 to 2010, covering economic, social, health, education, cultural, infrastructure, political, and governance sectors. The research method used is historical research, consisting of heuristics, source criticism, interpretation, and historiography. Kotamobagu, consisting of 4 sub-districts and 33 villages/kelurahan, was established based on Law No. 4 of 2007. As a new autonomous region, Kotamobagu exhibited significant development across various sectors. Infrastructure development, such as road repairs and the construction of a regional hospital (RSUD), was prioritized. Economically, the Regional Original Revenue (PAD) increased from Rp 11,191,500 in 2007 to Rp 7,000,000,000 in 2010. The Gross Regional Domestic Product (GRDP) rose from Rp 628,561 in 2007 to Rp 1,339,171 in 2010, accompanied by an increase in the Regional Budget (APBD) from Rp 100,000,000,000 in 2007 to Rp 373,073,381,501 in 2010. Developments in the social, cultural, health, and political sectors also showed significant improvements, as the centralization of governance focused on Kotamobagu City
Persepsi Masyarakat Transmigran Jawa di Daerah Paguyaman Provinsi Gorontalo Terhadap Kebijakan Transmigrasi Pada Masa Pemerintahan Soeharto Hasan, Renol; Mohamad, Sutrisno; Malae, Andris K.; Latif, Fikriyanto R.
Dynamics of Rural Society Journal Vol. 1 No. 1 (2023): Dynamics of Rural Society Journal
Publisher : Department of Sociology, Faculty of Social Sciences, Gorontalo State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/drsj.v1i1.10

Abstract

This study aims to determine the perceptions of the Javanese people in the Paguyaman Region of Gorontalo Province towards the transmigration policy during the Soeharto era. The research method used in this study is a qualitative method with a descriptive approach. Data collection was carried out using interview techniques and field observations. The results of the research show that the people were disappointed with several things regarding the transmigration program, especially regarding the government's promises at that time, which were not fully realized. There were several problems at the destination location that contributed to the transmigrant community's dissatisfaction with the program, including the government's promise that the location where the transmigrants would live was ready to be occupied and agricultural land was also ready to be worked on, but in reality, the location of the placement transmigrants is still the wilderness, and the promised agricultural land still had to be cleared of weeds. The transmigrant community felt that what the government had promised during socialization was still far from the community's expectations when they saw the placement locations first hand.
Kwandang: Pusat perdagangan dan pertambangan di era Kolonial (1870-1891) Malae, Andris K.; Mohamad, Sutrisno; Wantu, Asmun
Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2024): Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Publisher : Program Studi Sosiologi, Fakultas Ilmu Sosial Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sjppm.v2i1.272

Abstract

Artikel ini membahas peran Kwandang sebagai pusat perdagangan dan pertambangan pada masa kolonial Belanda antara tahun 1870 hingga 1891. Terletak di pesisir utara Gorontalo, Kwandang memiliki posisi strategis yang menghubungkan Pulau Sulawesi dengan Maluku, menjadikannya jalur utama dalam perdagangan rempah-rempah dan eksploitasi sumber daya alam, terutama emas. Penelitian ini menggunakan metode sejarah yang mencakup heuristik, kritik sumber, interpretasi, dan historiografi untuk menganalisis dokumen arsip, laporan perdagangan, serta catatan perjalanan yang menggambarkan peran Kwandang dalam jaringan perdagangan kolonial. Metode yang digunakan adalah metode sejarah yang terdiri dari heuristik, kritik sumber, interpretasi, dan historiografi. Penelitian ini menganalisis arsip kolonial, laporan dagang, dan catatan perjalanan Belanda untuk menggambarkan aktivitas perdagangan dan pertambangan di Kwandang. Hasil penelitian menunjukkan bahwa Kwandang menjadi pusat penting dalam perdagangan rempah-rempah, emas, damar, dan rotan, yang melibatkan pedagang dari berbagai wilayah seperti Bugis, Makassar, dan Cina. Eksploitasi sumber daya alam di wilayah ini didorong oleh kebijakan kolonial Belanda yang juga membangun infrastruktur seperti benteng untuk mengawasi aktivitas ekonomi. Kesimpulan penelitian ini menegaskan bahwa Kwandang berperan signifikan dalam perkembangan ekonomi dan sosial Gorontalo pada masa kolonial serta menjadi bagian penting dalam dinamika kolonialisme di Indonesia.
OPERATION OF ORCHID PORT IN NORTH GORONTALO REGENCY IN (2002-2020) Lamasay, Sintia; Mohamad, Sutrisno; Manay, Helman
Satmata: Journal of Historical Education Studies Vol. 2 No. 2 (2024): October: Satmata: Journal of Historical Education Studies
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/satmata.v2i2.327

Abstract

This research aims to reveal the process of developing the Anggrek port in North Gorontalo Regency, and how the port influences economic development in North Gorontalo Regency. The research uses historical research methods with the discipline of History covering four stages of data collection, namely heuristics of source collection, source criticism, interpretation or interpretation of sources and historiography. The results of the research show that the Anggrek port has existed and started operating since 1997. Then in 2001 the port was planned by the Directorate General of Sea Transportation (Ditjen Hubla) and the Indonesian Republic Department of Transportation to become the main port. The presence of the Anggrek port in northern Gorontalo will certainly have a big impact on the regional economy as well as the economy of the local community.
STUDENTS' LEARNING PROCESS TOWARDS HISTORY SUBJECT AT SENIOR HIGH SCHOOL 1 TIBAWA Adam, Regita Cahyani; Mondong, Tonny Iskandar; Mohamad, Sutrisno
Satmata: Journal of Historical Education Studies Vol. 2 No. 2 (2024): October: Satmata: Journal of Historical Education Studies
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/satmata.v2i2.339

Abstract

SMA Negeri 1 Tibawa is one of the educational institutions in Gorontalo Regency that offers History as a subject. However, students often feel bored with the material presented, as the narratives of the past are considered less engaging. This condition can impact the learning process, particularly due to students' low motivation to learn. This study focuses on two main aspects: 1) What is the level of students' motivation in learning History at SMA Negeri 1 Tibawa?; 2) What factors influence students' motivation in learning History at this school? The research employed a qualitative approach with a narrative method, and the subjects were purposively selected. Data collection techniques included observation, interviews, and documentation, while data analysis was carried out using the results of students' tests or evaluations. The findings of the study revealed several key points: 1) In the initial sessions, students’ motivation to learn History varied, with some showing low interest and others displaying higher enthusiasm; 2) Students' extrinsic motivation increased through encouragement from teachers, both in the form of verbal support and rewards. Other supporting factors included the availability of facilities, diverse teaching methods, and social interactions with peers, which helped reduce boredom; 3) The implementation of a reward and punishment system proved effective in increasing students' interest in learning. Those who were initially less enthusiastic became more motivated by rewards, while diligent students were further driven to improve their performance to gain recognition from teachers and peers. This appreciation also contributed to students' confidence in completing assignments, enabling teachers to manage the classroom more effectively.
TOLANGO VILLAGE 1994-2011 Rauf, Awalludin; Mohamad, Sutrisno; Manay, Helman
Satmata: Journal of Historical Education Studies Vol. 2 No. 3 (2025): January: Satmata: Journal of Historical Education Studies
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/satmata.v2i3.350

Abstract

This study aims to determine; First, the beginning of the formation of Tolango Village in 1994. Second, the development of Tolango Village from 1994-2011, both in the economic sector, education, and the development of village infrastructure in the period from 1994 to 2011. The method used in this study is Historical research with four stages of research, the first heuristic (collection of sources), source criticism (verification of sources) which in its scope is external and internal criticism, interpretation (interpretation), and the last is Historiography (writing history). The results of this study can be concluded that the formation of Tolango Village, namely in 1994, the formation of Tolango Village due to several factors. First, access distance, area, and a sense of competition between communities in different hamlets. The development of Tolango Village has begun to be felt by the people of Tolango Village. Second, significant developments can be seen from several aspects, such as in the economic sector, the use of agricultural land by the people of Tolango Village which has an impact on increasing the economy of the people of Tolango Village. Then in the field of education, namely the availability of fairly complete educational facilities. Furthermore, in the development of infrastructure, the availability of adequate infrastructure will certainly improve the welfare of the community.