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Akuntansi yang Bagaimana yang Mampu Meredam Sifat Materialistik? Lestari, Melati Indah; Septyan, Krisno
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.19341

Abstract

The discovery of materialistic phenomena among accounting students is a form of the bad reality of conventional accounting education. This study aims to find out how accounting can reduce these characteristics in accounting students. Research using qualitative methods using grounded theory Methods of data collection through interviews, observation, and literature study to produce a theory. The results of the study show that sharia accounting, which is oriented towards immaterial aspects such as love and spirituality, is finally able to bring selfawareness and reduce the materialistic nature that has been embedded previously. In order to make it happen, non-mainstream sharia accounting topics are needed, which address the developing field of sharia accounting but have not yet been accommodated by a professional association. Through the appointment of this topic, it is also proven that science is not selfish because it does not stop at students but also talks back to the surrounding environment.
Dataset Unveiling the Landscape: A Deep Dive into Online Business and Tax Evasion Literature Lestari, Melati Indah; Multazam, Mochammad Tanzil; Pristiwanto, Pristiwanto
Proceedings of The ICECRS Vol 12 No 1 (2023): Proceedings of Data in Education, Culture, and Interdisciplinary Studies
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/icecrs.v12i1.1534

Abstract

This data article describes a comprehensive analysis of literature related to "Online Business and Tax Evasion" sourced from the Lens.org database. Using keyword-based searches and filtering techniques, data was exported and inputted into the Zenodo.org database for research purposes. The analysis unveils patterns in the publication, such as the leading institutions contributing to this field, fluctuating publication rates over the years, dominant fields of study, and the most active authors and publishers. The data not only offers insights into the landscape of research on online business and tax evasion but also serves as a valuable resource for scholars and the general public. Highlights: The United Kingdom emerges as the most active country, contributing 61 articles, with leading institutions like LSE and Teeside University at the forefront. Publication trends observed from 1997 to 2021 indicate fluctuations, with 2018 seeing the highest number of articles at 28. The top fields delving into this topic are political science, law, business, economics, and sociology, demonstrating the interdisciplinary nature of the subject. Keywords: Online Business, Tax Evasion, Lens.org, Literature Analysis, Research Trends
ANALISIS KESULITAN BELAJAR MATEMATIKA BERBASIS MASALAH PADA MATERI OPERASI HITUNG PERKALIAN DAN PEMBAGIAN Lestari, Melati Indah; Lusiana, Lusiana; Wahyuningsih, Sri
SCIENCE : Jurnal Inovasi Pendidikan Matematika dan IPA Vol. 5 No. 3 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/science.v5i3.6670

Abstract

This research is motivated by the problem of students who have difficulty learning to solve mathematics problems. This study aims to determine the level of difficulty in learning mathematics experienced by fourth grade students in solving problem-based problems, especially on the material of multiplication and division arithmetic operations. This research method uses a descriptive quantitative method. The subjects in this study were fourth grade students of SD Negeri 196 Palembang. The data collection techniques used were in the form of test questions and documentation. The results of the study showed that the difficulties experienced by fourth grade students in solving problem-based mathematics problems on the material of multiplication and division arithmetic operations were seen based on the concept error indicator (IKK), principle error indicator (IKP) and operation error indicator (IKO). From the results found the errors made by students in solving multiplication and division problems Average IKK 48.5% with a moderate category, Average IKP 51.5% with a moderate category and Average IKO 61.1% with a high category. Based on data analysis and discussion, it can be concluded that the level of learning difficulties is seen from the errors found in solving multiplication and division problems with a moderate level of errors in the Concept and Procedure error indicators while the high level of errors in the Operation error indicator. ABSTRAKPenelitian ini dilatarbelakangi oleh adanya permasalahan siswa yang mengalami kesulitan belajar dalam menyelesaikan soal matematika. Penelitian ini bertujuan untuk mengetahui tingkat kesulitan belajar matematika yang di alami siswa kelas IV dalam menyelesaikan soal berbasis masalah terkhusus pada materi operasi hitung perkalian dan pembagian. Metode penelitian ini menggunakan metode kuantitatif deskriptif. Subjek dalam penelitian ini adalah siswa kelas IV SD Negeri 196 Palembang. Teknik pengumpulan data yang digunakan yaitu berupa tes soal dan dokumentasi. Hasil penelitian menunjukan bahwa kesulitan yang dialami siswa kelas IV dalam menyelesaikan soal matematika berbasis masalah pada materi operasi hitung perkalian dan pembagian dilihat berdasarkan indikator kesalahan konsep (IKK), Indikator kesalahan prinsip (IKP) dan Indikator kesalahan Operasi (IKO). Dari hasil analisis yang ditemukan kesalahan-kesalahan yang dilakukan perserta didik dalam menyelesaikan soal perkalian dan pembagian Rata-rata IKK 48,5% dengan katagori sedang, Rata-rata IKP 51,5% dengan katagori sedang dan Rata-rata IKO 61,1% dengan katagori Tinggi. Berdasarkan analisa data dan pembahasan dapat disimpulkan bahwa tingkat kesulitan belajar dilihat dari kesalahan yang ditemukan pada penyelesaian soal perkalian dan pembagian dengan tingkat kesalahan sedang pada indikator kesalahan Konsep dan Prosedur sedangkan tingkat kesalahan tinggi pada indikator kesalahan Operasi.