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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Jurnal Economic Edu
Caterina Lo
Universitas Ekasakti
Religion Arts Humanities Economics, Econometrics & Finance Environmental Science Library & Information Science Public Health Social Sciences Other

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The Influence of the Use of Mobile Media Facilities in Online Learning During the Covid-19 Pandemic on the Learning Outcomes of Social Studies Subjects at UPT SMP N 2 Koto Salak Caterina Lo
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5841

Abstract

This research is motivated by the use of mobile media facilities in the online learning process which is still not optimal. Based on the phenomenon found by researchers in the field, internet network access which is still difficult to reach makes students less understanding of the material given by the teacher. The purpose of this study was to determine the effect of using mobile phone media facilities in online learning during the covid-19 pandemic on student learning outcomes for social studies subjects at UPT SMP N 2 Koto Salak. This type of research is quantitative. The population of this research is the students of SMP N 2 Koto Salak with as many as 43 students taken with the slovin formula. The data was processed using simple linear regression using a questionnaire. The results showed that the implementation of online learning was considered sufficient with a TCR value for learning outcomes of 71.91%, mobile media facilities were considered sufficient with a TCR value of 75.38%, the use of mobile media facilities (X1) had a positive and significant effect on learning outcomes (Y) students at UPT SMP N 2 Koto Salak with a regression coefficient value of 0.334 with tcount 2.082 > t table 2.019 and a value (sig 0.044 <0.05).
PENINGKATAN JIWA SOSIAL ANAK MELALUI METODE BERMAIN PERAN BAGI SISWA SEKOLAH DASAR Caterina Lo
Jurnal Economic Edu Vol. 1 No. 2 (2021): Januari
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Proses pembelajaran yang dilaksanakan di sekolah dasar pada saat ini terkait dengan pendidikan tentang moral dan social lebih cendrung menggunakan model pembelajaran konvensional, dalam hal ini metoda ceramah, sehingga siswa tidak termotivasi ,apalagi untuk memunculkan potensi yang dimiliki oleh siswa. Pendidikan Sosial dengan menggunakan metode bermain peran di kelas V SD perlu untuk diterapkan,dengan tujuan agar siswa mampu memerankan sesuatu sesuai dengan yang diharapkan, selanjutnya siswa diharapkan dapat bersikap menghargai orang lain sungguhpun mereka berbeda pendapat,berjiwa kreatif sesuai dengan tuntutan zaman, dapat belajar memecahkan masalah yang dihadapi sekaligus dapat menerapkan nilai-nilai budaya bangsa dan dapat menyesuaikan diri dalam lingkungan yang berbeda kondisinya. Berdasarkan studi pendahuluan diperoleh informasi bahwa kemampuan bermain peran siswa kelas V SD Angkasa 1 Kecamatan Koto Tangah Padang masih rendah, penyebabnya karena metode ini jarang digunakan dalam pembelajaran Ilmu Pendidikan Sosial . Atas dasar tersebut peneliti mengadakan penelitian tindakan kelas untuk melihat peningkatan hasil belajar sehubungan diterapkan metode bermain peran ini. Hasil penelitian menunjukkan bahwa adanya peningkatan kemampuan siswa dalam pembelajaran dengan menggunakan metode bermain peran. Hal ini ditunjukkan dengan peningkatan hasil berupa nilai yang didapat siswa, yaitu nilai pada siklus I berdasarkan dari hasil penilaian dengan rata-rata adalah 67,45. Sedangkan nilai pada pelaksanaan pembelajaran pada siklus II mengalami peningkatan yaitu 86,32. Kata Kunci: metode bermain peran, Pendidikan IPS , hasil belajar.
PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT DALAM PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Widya Astuti; Caterina Lo; Ivo Gismi Lestari
Ekasakti Jurnal Penelitian dan Pengabdian Vol. 4 No. 2 (2024): Ekasakti Jurnal Penelitian dan Pengabdian
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ejpp.v4i2.1119

Abstract

This study was conducted to analyze the effect of the Leverage, Ownership Institutional and Quality Audit on the Tax Avoidance (CETR) of manufacturing companies in the industrial sector listed on Indonesia Stock Exchange for the Period 2017 - 2020 either partially or simultaneously. The sampling method is purposive sampling. The number of samples used in this study were 21 industrial companies listed on the Indonesia Stock Exchange (IDX) from a total population of 42 companies. The type of data used is secondary data sourced from financial statement data and annual reports of each company. The data analysis method used in this study uses multiple linear regression analysis techniques. As a result of the survey, leverage has a positive and significant impact on partial tax avoidance, and the quality of institutional ownership and audits of the industrial sector listed on the Indonesia Stock Exchange between 2017 - 2020. We conclude that it does not have a significant negative impact on the partial tax avoidance of companies. High levels indicate corporate tax avoidance practices, low institutional ownership proves that the number of corporate controls and public ownership remains dominant, and audit quality is corporate tax avoidance practices at the time of audit.
Co-Authors Ivo Gismi Lestari Widya Astuti