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All Journal Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Bima: Pusat Publikasi Ilmu Pendidikan Bahasa dan Sastra Bhinneka: Jurnal Bintang Pendidikan dan Bahasa
Kamelia Putri
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics

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Peranan Guru dalam Meningkatkan Kualitas Pembelajaran Sejarah bagi Generasi Z Kamelia Putri; Osep Ismana; Tubagus Umar Syarif Hadi Wibowo
Jurnal Bima : Pusat Publikasi Ilmu Pendidikan Bahasa dan Sastra Vol. 2 No. 3 (2024): September : Jurnal Bima : Pusat Publikasi Ilmu Pendidikan bahasa dan Sastra
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bima.v2i3.1004

Abstract

Currently is the era of generation Z where this generation is a generation that is interconnected with cyberspace. However, this results in learning in the classroom being adjusted to innovative ways in applying learning concepts to make it fun. History educators or teachers must understand the characteristics of generation Z because the majority of students they face in the classroom are part of generation Z. History educators must innovate to utilize existing gadgets or technology in history learning, so that history learning becomes contextual and fun. The use of the right media and methods in learning history will be able to increase the explosiveness of creativity, innovation, critical thinking, and productivity skills of students in learning history at school, especially in the classroom.
Optimalisasi Berpikir Historis Melalui Program Pengenalan Lapangan Persekolahan di SMAN 1 Baros untuk Meningkatkan Pemahaman Siswa Terhadap Pembelajaran Sejarah Kamelia Putri; Fajar Sucipto; Santi Dame Mawarni; Ahmad Hiisyam Syauqi Solihin; Dian Rachmawati; Cicih Sairoh
Bhinneka: Jurnal Bintang Pendidikan dan Bahasa Vol. 3 No. 1 (2025): Bhinneka
Publisher : Universitas Palan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/bhinneka.v3i1.1171

Abstract

This study aims to optimize students' historical thinking skills through the School Environment Introduction Program at SMAN 1 Baros. This program is designed to improve students' understanding of history by developing critical, analytical, and interpretive skills in understanding historical events. The research methods used are literature studies and case studies. The results of the study indicate that students' historical thinking skills at SMAN 1 Baros are still low, which is caused by lecture-based learning and limited learning resources. This program focuses on developing an understanding of the concepts of time, space, and society, as well as the application of interactive and project-based learning to improve students' critical thinking skills. This optimization is expected to create a generation that thinks independently, creatively, and wisely in facing global and local challenges.
Determinan Kepatuhan Wajib Pajak dari Pemahaman Peraturan Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan Fiskus Kamelia Putri; Nera Marinda Machdar
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.2818

Abstract

The largest source of income used to support all government activities is from taxes, ranging from employee salaries to infrastructure development. With the increasing number of taxpayers, both individual taxpayers and organizational taxpayers, the tax sector can anticipate increased revenue. This study aims to find and examine the effect of understanding tax regulations, quality of tax services, and tax sanctions on taxpayer compliance. This study uses the literature review method to analyze the reasons behind the explanatory variables. The theory behind this study is the theory of compliance and attribution. The results of the study show that the relationship between understanding tax regulations, quality of tax services, and tax sanctions on taxpayer compliance varies, so that a clear agreement has not been reached. This study provides a picture based on existing facts for further research using the variables of understanding tax regulations, quality of tax services, and tax sanctions.
Determinan Nilai Perusahaan pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025 Kamelia Putri; Uswatun Khasanah; Maidani Maidani; Tutty Nuryati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2652

Abstract

This study aims to examine and analyze the influence of tax planning, capital structure, and profitability on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. The food and beverage industry represents a key manufacturing pillar required to continuously optimize operational efficiency and financial decisions to maximize shareholder value. This study adopts a quantitative approach using secondary data extracted from companies' annual financial reports. A purposive sampling technique was used to select a representative sample over the five-year observation period. The analytical method employed is panel data regression analysis. The results indicate that tax planning, proxied by the effective tax rate, has a negative but insignificant effect on firm value. Capital structure, proxied by the debt-to-equity ratio (DER), has a significant positive effect on firm value, suggesting that leveraging within a reasonable threshold delivers a positive signal to the market regarding corporate expansion capacity. Meanwhile, profitability, proxied by the return on assets (ROA), has a strong significant positive effect on firm value, demonstrating that profitability is the primary fundamental driver valued by investors assessing the prospects of food and beverage firms.
Co-Authors Ahmad Hiisyam Syauqi Solihin Cicih Sairoh Dian Rachmawati Fajar Sucipto Maidani, Maidani Nera Marinda Machdar Nuryati, Tutty Osep Ismana Santi Dame Mawarni Tubagus Umar Syarif Hadi Wibowo