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All Journal JURNAL PENDIDIKAN DASAR PERKHASA Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI VOX EDUKASI: Jurnal Ilmiah Ilmu Pendidikan Math Educa Journal Jurnal Mantik Jurnal Pendidikan Dasar Perkhasa Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Business, Economics, and Social Development International Journal of Research in Community Services Journal of Educational Sciences In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Inspirasi: Jurnal Pengabdian Masyarakat Moneta : Journal of Economics and Finance
Anike Putri, Anike
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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Development of Learning Tools with the Discovery Learning Model to Improve the Critical Thinking Ability of Mathematics Putri, Anike; Roza, Yenita; Maimunah, Maimunah
Journal of Educational Sciences Vol 4. No. 1. January 2020
Publisher : FKIP-Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.4.1.p.83-92

Abstract

This research was motivated by the still limited learning of mathematics as a means of supporting learning in the 2013Curriculum. The purpose of this study was to produce some products in the form of learning devices (syllabus, RPP andLKPD) on the material for the flat side building of VIII Middle School with discovery learning models that meet valid, practical, and effective criteria for improving students mathematical critical thinking skills. Learning tools are developed using the 4-D model, which are define, design, develop and assess. The research instrument used was an instrument of validity in the form of a validation sheet to assess the feasibility of the syllabus, RPP and LKPD as well as a practical instrument in the form of a teacher observation sheet activity in applying the discovery learning model and student questionnaire responses to assess the practicality of LKPD. The results of the validation of the experts stated that the product developed reached a valid category with an average rating of 76.67% for syllabus, 76.67% for RPP and 88.04% for LKPD. Learning devices are considered very practical in small group trials with an average response of 96.44% students and large group trials from the observation sheet of teacher activity 93.71% and the average response of students87.77%. The learning tools have been proved to improvestudents mathematical critical thinking skills in terms of an average N-gain of 0.53 in the medium category.
Aspects Impacting Financial Statements’ Integrity Putri, Anike; Aulia, Azwani; Jisika
Moneta : Journal of Economics and Finance Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i4.399

Abstract

The purpose of this study is to investigate how the integrity of financial statements in banking sector companies listed on the Indonesian Stock Exchange for the years 2021–2023 is affected by financial distress, auditor independence, and board gender diversity. The quantitative descriptive approach was the research methodology employed in this study. The population in this study are banking sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 43 companies. Based on the sampling technique with purposive sampling, a sample of 10 companies was obtained. The company's annual report served as the source of the secondary data used. Panel data regression analysis is the data analysis model that is employed. The integrity of financial statements in banking sector companies listed on the Indonesian Stock Exchange for the year 2021-2023 is partially and simultaneously impacted by financial distress, auditor independence, and board gender diversity, according to the results of statistical studies.
UPAYA MENINGKATKAN KETERAMPILAN BERHITUNG SISWA KELAS I SD MELALUI MEDIA KARTU HITUNG DI SD NEGERI 03 NANGA NGERI TAHUN 2024/2025 Asriyati, Novi; wibowo, dwi cahyadi; Rismawati, Melinda; Putri, Anike
JURNAL PENDIDIKAN DASAR PERKHASA: Jurnal Penelitian Pendidikan Dasar Vol 11, No 2 (2025): Jurnal Pendidikan Dasar Perkhasa: Jurnal Penelitian Pendidikan Dasar
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpdp.v11i2.5295

Abstract

media in first-grade students at SD Negeri 03 Nanga Ngeri. This research employed Classroom Action Research (CAR) as its method. The subjects were 13 first-grade students. Data collection techniques included observation sheets, interviews, test questions, and documentation. Data analysis followed stages of data collection, data reduction, data display, and conclusion drawing. The results indicate that: (1) the learning process using counting cards ran effectively, as evidenced by teacher activity scores increasing from 81.25 (good) in cycle I to 93.75 (very good) in cycle II; (2) students’ counting skills improved significantly, with the average score rising from 50.76 in cycle I (38.46% classical completeness) to 80.76 in cycle II (84.61% classical completeness); (3) students’ responses were very positive, showing enthusiasm and enjoyment in using counting cards. It can be concluded that the use of counting card media effectively enhances the counting skills of first-grade elementary school students.
PENGARUH PENGGUNAAN MEDIA GARIS BILANGAN PADA MATERI PENJUMLAHAN DAN PENGURANGAN BILANGAN BULAT TERHADAP HASIL BELAJAR SISWA KELAS V DI SD NEGERI 17 BANING SUNGAI ANA SINTANG TAHUN 2023/2024 Wibowo, Dwi Cahyadi; Cen, Sovia; Rusdi, Rusdi; Putri, Anike
JURNAL PENDIDIKAN DASAR PERKHASA: Jurnal Penelitian Pendidikan Dasar Vol 11, No 2 (2025): Jurnal Pendidikan Dasar Perkhasa: Jurnal Penelitian Pendidikan Dasar
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpdp.v11i2.5296

Abstract

This study aims to investigate the effect of using number line media on students’ learning outcomes in addition and subtraction of integers for fifth-grade students at SD Negeri 17 Baning Sungai Ana Sintang. This research employed a quantitative quasi-experimental design, and data were analyzed using SPSS Statistic 25.0. The results of the Paired Sample T-Test showed a significance value (2-tailed) of 0.000 ? 0.05, indicating a significant difference between pretest and posttest scores in the experimental class, which increased from 49 to 89. The comparison between the experimental and control classes revealed a t-value of 5.218 > t-table 1.688, confirming that the experimental class achieved better learning outcomes. Teacher response questionnaires showed a percentage of 82%, and student response questionnaires showed 92%, indicating very strong approval. It is concluded that the use of number line media effectively improves students’ understanding and performance in integer operations. Future researchers are suggested to select materials that align with the use of number line media to further enhance the quality and effectiveness of the study.
ANALISIS KARAKTER PEDULI LINGKUNGAN SEKOLAH DENGAN OPERASI SEMUT PADA SISWA KELAS IV B TAHUN PEMBELAJARAN 2023/2024 Putri, Anike; Sari, Dian Novita; Wibowo, Dwi Cahyadi; Subekti, Muhammad Rian
VOX EDUKASI: Jurnal Ilmiah Ilmu Pendidikan Vol 16, No 2 (2025): NOPEMBER
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/ve.v16i2.5311

Abstract

ABSTRAKLatar belakang penelitian ini adalah, adanya informasi dari wali kelas IV B menyatakan sikap peduli lingkungan siswa bervariasi karena ada siswa yang memiliki sikap peduli lingkungan yang baik dan ada beberapa siswa yang memiliki sikap peduli lingkungan yang kurang baik. Tujuan penelitian untuk mengetahui tingkat pengamalan sikap peduli lingkungan sekolah siswa kelas IV B SD Negeri 18 SP 2 Nobal tahun ajaran 2023/2024. Metode penelitian kualitatif dengan bentuk deskriptif. Populasi penelitian berjumlah 23 siswa dan diambil semua sebagai sampel. Instrumen penelitian yang digunakan adalah observasi, angket, wawancara, dan dokumentasi untuk analisis data. (1) Berdasarkan hasil observasi pelaksanaan program operasi semut berjalan dengan baik dan lancar. (2) Hasil angket sikap peduli siswa mencapai 72% dengan kriteria peduli. (3) Hasil wawancara program operasi semut diperoleh respon yang baik. Berdasarkan hasil penelitian disimpulkan, sikap peduli lingkungan siswa terbentuk karena pelaksanaan program operasi semut. Program operasi semut di harapkan dapat di sosialisasikan dan diterapkan di  sekolah untuk meningkatkan kesadaran lingkungan sejak dini.Kata Kunci: Analisis Sikap, Peduli Lingkungan, Program Operasi SemutABSTRACTThe background of this study is, information from the homeroom teacher of class IV B stated that students' environmental care attitudes vary because there are students who have good environmental care attitudes and there are some students who have less good environmental care attitudes. The purpose of the study was to determine the level of practice of environmental care attitudes in grade IV B students of SD Negeri 18 SP 2 Nobal in the 2023/2024 academic year. Qualitative research method with descriptive form. The population of the study was 23 students and all were taken as samples. The research instruments used were observation, questionnaires, interviews, and documentation for data analysis. (1) Based on the results of observations, the implementation of the ant operation program went well and smoothly. (2) The results of the student care attitude questionnaire reached 72% with the caring criteria. (3) The results of the ant operation program interview obtained a good response. Based on the results of the study, it was concluded that students' environmental care attitudes were formed due to the implementation of the ant operation program. The ant operation program is expected to be socialized and implemented in schools to increase environmental awareness from an early age.Keywords: Attitut Analysis, Environtmental Care, Ant Operation Program
Pendampingan Relawan Pajak Dalam Pemadanan NIK-NPWP 16 Digit Bagi Wajib Pajak Orang Pribadi Dian, Kaca; Putri, Anike; Azzahra, Ragilia
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4533

Abstract

Nomor Induk Kependudukan atau biasa disebut dengan NIK akan terintegrasi dengan Nomor Pokok Wajib Pajak (NPWP) sebagaimana diatur dalam PMK-112/PMK.03/2022. NIK yang akan terintegrasi NPWP akan diberlakukan per tanggal 1 Juli 2024. Dengan aturan baru tersebut yang diatur dalam PMK-112/PMK.03/2022, maka setiap wajib pajak wajib untuk mengetahui ketentuan terbaru tersebut. Kegiatan Pengabdian kepada Masyarakat yang diselenggarakan oleh Tax Center UNIBI melalui mahasiswa/i yang tergabung dalam Relawan Pajak Untuk Negeri (RENJANI) 2024 yang bekerja sama dengan KPP Madya Dua Bandung dalam mengupas tuntas bagaimana ketentuan, penerapannya, dampak bagi Wajib Pajak Orang Pribadi dan Badan serta pendampingan dengan pendekatan individual dalam melakukan validasi NIK-NPWP secara online melalui situs djponline.go.id. Kegiatan Pengabdian kepada Masyarakat ini akan dilakukan secara onsite di KPP Madya Dua Bandung dimana mitra yang menjadi sasaran pada kegiatan ini adalah wajib pajak orang pribadi dan badan dari berbagai berbagai latar belakang profesi. Hasil kegiatan Pengabdian kepada Masyarakat (PkM) menunjukkan bahwa wajib pajak di lingkungan KPP Madya Dua Bandung sangat terbantu dan sangat setuju dengan adanya pendampingan secara onsite untuk membantu wajib pajak dalam melakukan validasi data wajib serta pemadanan NIK-NPWP 16 sesuai dengan aturan PMK-112/PMK.03/2022.
Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable Watini, Sinta Sukma; Himmah, Elok Faiqoh; Putri, Anike
International Journal of Business, Economics, and Social Development Vol. 5 No. 4 (2024)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i4.800

Abstract

Companies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit report lag in Consumer cyclicals sector companies listed on the IDX for the 2017-2021 period. The dependent variable is audit report lag, the independent variables are operational difficulties, audit tenure, financial distress, and the moderating variable is the size of the KAP. This study is a type of quantitative research with multiple regression analysis methods. The data used are secondary data in the form of financial reports from the official IDX website. A sample of 175 company financial reports was taken using the purposive sampling method. Based on the results of statistical tests, it was obtained that the operational difficulty variable did not affect ARL, the audit tenure variable affected ARL, the financial distress variable affected ARL, the KAP size variable was unable to moderate the effect of operational complexity on ARL, the KAP size variable was able to moderate the effect of operational complexity on ARL and the effect of audit tenure on ARL, the KAP size variable was able to moderate the effect of financial distress on ARL, the effect of operational complexity, audit tenure and financial distress simultaneously affected ARL.
The Effect of Leverage, Profitability, Liquidity, and Firm Size on Earnings Quality (Empirical Study on the Hotel Sub-Sector Service Company, Restaurant & Tourism on the Indonesia Stock Exchange for the period 2016-2020) Bimo, Antonius; Putri, Anike; Sulaksana, Hesti Hesnawati
International Journal of Research in Community Services Vol. 5 No. 2 (2024)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v5i2.623

Abstract

Earnings quality reflects how much the company's profits are presented in accordance with the company's circumstances in that year. The better disclosure is done by the company would affect greater quality of profits owned by the company. This caused by the concept of transparency. Segment information is needed by users of financial statements to see the economic characteristics of each segment within the company. The dependent variable in this study is earnings quality, the independent variables are leverage, profitability, liquidity, and company’s size. This research is a type of quantitative research using companies’ financial statements. Total samples collected are 70 financial statements comes from 14 company. The sampling method is purposive sampling method. The results of this study indicate that leverage, profitability, and firm size partially affect earnings quality. Meanwhile, liquidity has no effect on earnings quality. The leverage, profitability, liquidity, and company size simultaneously affect the earnings quality in the hotel, restaurant and tourism sub-sectors listed on the IDX for the 2016-2020 period.
Green Intellectual Capital, MFCA Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan Himmah, Elok Faiqoh; Putri, Anike; Cristiani, Ester
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2082

Abstract

This research aims to examine the effect of implementing green relational intellectual, green structural capital, green human capital, material flow cost accounting on company performance using return on assets as an indicator. The population in this study are energy sector companies listed on the Indonesia Stock Exchange 2019-2023, using purposive sampling techniques, so the samples used are energy sector companies that are consistent in publishing financial reports and paying attention to their green intellectual capital. The total samples used in the research were 125 research samples. The method used in the research is multiple linear regression analysis test. Based on the results of the analysis, it shows that there is a significant influence of green intellectual capital on company performance. For the material flow cost accounting variable, it also has a significant influence on company performance. Apart from that, simultaneously green intellectual capital which consists of green relational intellectual, green structural intellectual, green human intellectual, and material flow cost accounting also has a significant influence on company performance. In signaling theory, it is said that investors are very interested in investing in the energy sector with investors' main assessment being the implementation of factors that support environmental sustainability. This is because the energy sector is a company that has quite a high emission impact on the environment, even though it provides quite large profits when investing in this sector.
Co-Authors Adriana , Delvia Agustina , Rindawati Andriani, Yuniza Anggraini, Tiyas Asriyati, Novi Aulia, Azwani Azzahra, Ragilia Bimo, Antonius Cen, Sovia Cristiani, Ester Dian Novita Sari, Dian Novita Dian, Kaca Dianty, Astari Dwi Cahyadi Wibowo, Dwi Cahyadi Eko Purwanto Elok Faiqoh Himmah Emilia Dewiwati Pelipa, Emilia Dewiwati Fitri, Yuliani Fitri, Yuliani Fitri Hasibuan, Muhammad Irwansyah Jisika Lestari, Putri Gantine Luntungan, Antonius Bimo Rentor Maimunah, Maimunah Mardhiyah , Sakinatul Marsilena , Nia Meila, Kaca Dian Melinda Rismawati, Melinda N. Heriyah Praduita , Andry Rani Putri Prasetya , Septian Pratama, Obib Madhandi Rusdi Rusdi Safri, Hayanuddin Siregar, Johannes Kristian Subekti, Muhammad Rian Sulaksana, Hesti Hesnawati Watini, Sinta Sukma Yenita Roza