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The The Effects of Tax Avoidance on Firm Value Serly, Serly; Yuliani, Nova
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9846

Purpose - The main objective of this study is to determine the effect of tax avoidance on firm value. Company size, leverage, ROA, ROE and Sales Growth are control variables. A quantitative approach method is used for this research, where the results of the research were statistically processed based on data originating from the input process, collection process and analysis process. Research Method - A purposive sampling was taken for data collection stage, which samples of this study namely company listed on the Indonesia Stock Exchange for the period of 2016 to 2020. The collected samples are then processed to find out whether there is a connection between one and another. There are 220 companies that fulfill the sample criteria in this research. Findings - The outcome of this study explain that firm value is not affected by tax avoidance, firm size has a significant negative effect on firm value, while ROA and leverage have significant positif effect on firm value, meanwhile ROE has no significant effect on firm value, leverage has a significant positive effect on firm value, as well sales growth. Implication - Research on the effect of tax avoidance on firm value generally shows that tax avoidance can increase firm value in the short term through tax cost savings. However, the research results found that there was no influence between tax avoidance and firm value. The implication is that tax avoidance practices are not considered significant by investors in assessing firm value. This suggests that other factors, such as operational performance or market conditions, may play a greater role in determining firm value, and tax avoidance does not always provide significant benefits or losses.

Kartu Positif Negatif Sebagai Alternatif Pemahaman Konsep Operasi Hitung Bilangan Bulat Pada Siswa Kelas V SD Negeri 18 Klawasi Kota Sorong Trisnawati, Nika Fetria; Yuliani, Nova; Levina, Anna; Sundari; Musa'ad, Faida; Anwar, Zakiyah
INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2024): INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat
Publisher : Kilau Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60041/integratif.v2i2.142

Community service aims to increase understanding of the concept of integer arithmetic operations, considering the importance of understanding and mastery of this material because it is the basic material for the next material. The research method of community service is learning using concrete examples such as positive (+) and negative (-) cards and borrowing. This community service activity took place over three meetings, starting on May 21, 25, and 27, 2024 with a total of 26 class V participants. Based on the results of observations during the activity, several positive things were obtained, namely: 1). The enthusiasm for learning that is very visible from students because of the fun learning process, 2). Courage that will foster students' self-confidence when coming forward to answer a question, and 3). Changes in the mindset of students who still think that mathematics is a difficult, stressful, and boring subject. This community service activity also has a very significant impact on changes in the increase in the value obtained by students in solving a problem.

The The Effects of Tax Avoidance on Firm Value Serly, Serly; Yuliani, Nova
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9846

Purpose - The main objective of this study is to determine the effect of tax avoidance on firm value. Company size, leverage, ROA, ROE and Sales Growth are control variables. A quantitative approach method is used for this research, where the results of the research were statistically processed based on data originating from the input process, collection process and analysis process. Research Method - A purposive sampling was taken for data collection stage, which samples of this study namely company listed on the Indonesia Stock Exchange for the period of 2016 to 2020. The collected samples are then processed to find out whether there is a connection between one and another. There are 220 companies that fulfill the sample criteria in this research. Findings - The outcome of this study explain that firm value is not affected by tax avoidance, firm size has a significant negative effect on firm value, while ROA and leverage have significant positif effect on firm value, meanwhile ROE has no significant effect on firm value, leverage has a significant positive effect on firm value, as well sales growth. Implication - Research on the effect of tax avoidance on firm value generally shows that tax avoidance can increase firm value in the short term through tax cost savings. However, the research results found that there was no influence between tax avoidance and firm value. The implication is that tax avoidance practices are not considered significant by investors in assessing firm value. This suggests that other factors, such as operational performance or market conditions, may play a greater role in determining firm value, and tax avoidance does not always provide significant benefits or losses.

EFEKTIVITAS PEMBELAJARAN TUTOR SEBAYA DENGAN MEDIA BAHAN AJAR MULTIMODAL PADA MATERI OPERASI HITUNG BILANGAN BULAT: EFFECTIVENESS OF PEER TUTOR LEARNING USING MULTIMODAL TEACHING MATERIALS MEDIA INTEGER OPERATIONS Setyo, Arie Anang; Yuliani, Nova; Aflaha, Nur; Julianty, Sapnalya; Situmorang, Helena; Haryanto
KAMBIK: Journal of Mathematics Education Vol. 1 No. 2 (2023): Volume 1 Number 2 (2023)
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/jme.v1i2.3034

Penelitian ini dibuat dengan adanya tujuan untuk meningkatkan proses dan hasil belajar mahasiswa dalam menerapkan tutor sebaya dengan media bahan ajar multimodal pada materi operasi bilangan bulat dalam proses pembelajaran di dalam kelas. Adapun dalam penelitian ini menggunakan metode penelitian yaitu metode pre-experimental one group pretest-posttest design. Sampel penelitian ini adalah mahasiswa program studi PGSD Universitas Muhammadiyah Sorong. Instrumen penelitian yang digunakan adalah tes hasil belajar yang digunakan untuk mengumpulkan data hasil belajar mahasiswa pada operasi bilangan bulat yang dikumpulkan pada saat pretest dan posttest. Data penelitian yang dikumpulkan ditelah secara statistik deskriptif dan uji efektivitas menggunakan uji N-Gain. Hal ini dibuktikan dengan sebelum dan sesudahnya dilakukan penerapan tutor sebaya di dalam kelas. Hasil penelitian menunjukkan bahwa adanya peningkatan jumlah ketuntasan hasil belajar sebesar 72,15%, terjadi peningkatan nilai minimum dan maksimum dari 7 menjadi 15 dan dari 85 menjadi 100 serta terjadi peningkatan nilai rata-rata sebesar 46,75 dengan nilai N Gain sebesar 0,67 (0,67%). Hasil penelitian disimpulkan bahwa penerapan pembelajaran tutor sebaya dengan media bahan ajar multimodal bulat cukup efektif dalam meningkatkan hasil belajar mahasiswa PGSD Universitas Muhammadiyah Sorong materi operasi bilangan bulat.

EFEKTIVITAS PEMBELAJARAN MATEMATIKA BILINGUAL PADA MATERI PERKALIAN DI SD NEGERI 27 KOTA SORONG MELALUI MEDIA PERMAINAN WORDWALL: EFFECTIVENESS OF BILINGUAL MATHEMATICS LEARNING ON MULTIPLICATION MATERIAL IN STATE ELEMENTARY SCHOOL 27 SORONG CITY THROUGH WORDWALL GAME MEDIA Trisnawati, Nika Fetria; Sipahelut, Ania; Fauzi, Azra; Yuliani, Nova
KAMBIK: Journal of Mathematics Education Vol. 3 No. 1 (2025): Volume 3 Number 1 (2025)
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/jme.v3i1.4020

Effective mathematics learning requires methods and media that are engaging for students. The use of digital media, such as wordwall can increase student engagement in understanding multiplication concepts, especially in a bilingual learning environment. This study aims to evaluate the effectiveness of bilingual mathematics learning on multiplication material at SD Negeri 27, Sorong City, by utilizing wordwall game media. This study used a quantitative descriptive approach through a pre-test and post-test involving 23 third-grade students. The results showed an increase in the average student score from 64.35 in the pre-test to 83.26 in the post-test, with an N-Gain value of 0.6036, which is classified as a moderate increase. In addition to improving the understanding of multiplication concepts, the use of wordwall also motivates students to be more active in the learning process. The bilingual approach that combines Indonesian and English also provides benefits in developing students' language skills. Thus, it is concluded that Wordwall media is effective in improving learning outcomes, creating an interactive and interesting learning atmosphere, and supporting the improvement of the quality of mathematics learning at the elementary school level.

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