Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi Jurnal Literasi dan Pembelajaran Indonesia
Juniarti, Winda
Unknown Affiliation
Economics, Econometrics & Finance Education Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinan Pajak Penghasilan Badan Terhutang pada Perusahaan Manufaktur Sektor Barang Konsumsi Juniarti, Winda; Fitriasuri, Fitriasuri
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.1030

Abstract

This research was conducted to examine the effect of net sales, profitability, operating costs, solvency ratios, and liquidity ratios on corporate income tax payable. The population of this research is all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2018-2020. The sample selection used a purposive sampling technique and obtained 103 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 25 program. The results showed that net sales, profitability, and operating costs have a positive effect on corporate income tax payable. The solvency ratio has a negative effect on the corporate income tax payable, while the liquidity ratio has no negative effect on the corporate income tax payable. Penelitian ini dilakukan untuk menguji apakah penjualan bersih, profitabilitas, biaya operasional, rasio solvabilitas dan rasio likuiditas memiliki pengaruh terhadap pajak penghasilan badan terutang. Populasi penelitian ini seluruh perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI tahun 2018-2020. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh 103 sampel. Data analisis menggunakan analisis regresi linear berganda dengan program IBM SPSS versi 25. Hasil penelitian membuktikan bahwa penjualan bersih, profitabilitas, biaya operasional memiliki pengaruh positif terhadap pajak penghasilan badan terutang. Rasio solvabilitas memiliki pengaruh negatif terhadap pajak penghasilan badan terutang, sedangkan rasio likuiditas tidak memiliki pengaruh negatif terhadap pajak penghasilan badan terutang.
Pengembangan Media Pembelajaran IPS Card Match Circle Untuk Kelas IV SDN 36 Ampenan Juniarti, Winda; Affandi, Lalu Hamdian; Husniati, Husniati
Jurnal Literasi dan Pembelajaran Indonesia Vol 1 No 1 (2021): Juli-Desember
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Samawa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to develop Card Match Circle learning media that are suitable for use in social studies learning for grade IV in elementary school, to find out how to use media in social studies learning and to find out whether Card Match Circle media is effective in improving social studies learning outcomes. The type of research used is Research and Development (R&D). The research model used is the ADDIE model developed by Benny (2010: 125). In the first stage the average validation results by material experts obtained a score of 34 with an average of 4.25 where the value lies in the interval 3.40 > X 4.21 and the average validation of media experts in the first stage obtained a score of 52 with an average 4.72 where the value lies in the interval 3.40 > X 4.21 and the media validation in the second stage obtains an average score of 53 with a mean of 4.81 where the value lies in the interval X > 4.21 and the results student responses obtained an average total score of 245 with an average of 4.53 where the value lies in the interval X > 4.21. It can be concluded that the IPS card match circle learning media is very good so it is suitable to be used as a learning medium.
Co-Authors Fitriasuri, Fitriasuri Husniati Husniati, Husniati Lalu Hamdian Affandi