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All Journal Ilomata International Journal of Tax and Accounting Jurnal Abdimas Bina Bangsa Management Science Research Journal Progressive of Cognitive and Ability Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Mulyanah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Upaya Peningkatan Kemampuan Membaca Permulaan Siswa Kelas 1 MIS Al Mubarak Melalui Media Kartu Huruf Mulyanah
Progressive of Cognitive and Ability Vol. 2 No. 2 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/jpr.v2i2.467

Abstract

Permasalahan utama pada penelitian ini adalah rendahnya kemampuan membaca permulaan siswa kelas I MIS Al Mubarak pada mata pelajaran Bahasa Indonesia. Salah satu faktor yang menyebabkan kemampuan membaca siswa rendah adalah proses pembelajaran masih menggunakan media konvensional yaitu dengan menggunakan papan tulis dan pembelajaran hanya berpusat kepada guru serta membuat siswa pasif. Tujuan penelitian yang akan dicapai adalah untuk mengetahui apakah media kartu huruf dapat meningkatkan kemapuan membaca permulaan di kelas I MIS Al Mubarak Kecamatan Kembangan Kota Jakarta Barat. Variabel yang menjadi sasaran perubahan dalam penelitian tindakan kelas ini adalah meningkatkan kemampuan membaca permulaan siswa kelas I MI, sedangkan variabel tindakan yang digunakan dalam penelitian ini adalah media kartu huruf. Penelitian Tindakan Kelas ini dilaksanakan dua siklus dengan jumlah siswa 25 orang, setiap siklus terdiri dari perencanaan pelaksanaan tindakan, observasi dan refleksi. Dari hasil tindakan siklus I diperoleh hasil belajar membaca permulaan siswa dengan nilai rata-ratanya 69 dengan presentase siswa 52%. Hasil tindakan siklus II diperoleh hasil belajar membaca permulaan siswa dengan nilai rata-ratanya 78,67 dengan presentase siswa 92%. Dengan demikian dapat disimpulkan pembelajaran Bahasa Indonesia (membaca permulaan) dengan penggunaan media kartu huruf dapat meingkatkan kemampuan membaca permulaan di kelas I MIS Al Mubarak, Kembangan Jakarta Barat
Gender Diversity, Corporate Social Responsibility, Return on Asset, and Leverage on the Corporate Tax Aggressiveness of Manufacturing Companies in Indonesia Wulandari, Diah Ayu Putri; Tjahjono, Mazda Eko Sri; Ismawati, Iis; Mulyanah
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1403

Abstract

This research attempts to ascertain how gender diversity, corporate social responsibility, return on assets, and leverage affect tax aggressiveness. The novelty and contribution of this research is that these four variables have not all been studied for their influence on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Previous studies with different company sectors and periods have also proven mixed research results. The total research population was 170 companies, and 86 sample companies were selected using the purposive sampling technique. The research period was four years, so 344 research data were collected. Then, 62 research data were outlier data, so the final number of samples to be tested was 282 research data. IBM SPSS 25 was used to conduct a multiple linear regression analysis approach. This study will present the results of descriptive data analysis and parametric statistical analysis, which include classical assumption tests, hypothesis tests, and coefficient of determination tests. The research conclusion shows that gender diversity and leverage have a negative effect on tax aggressiveness. The presence of women on the company's board will help the supervisory function so that the level of corporate tax aggressiveness can decrease. In addition, the increase in corporate leverage will reduce the tax burden so that the level of corporate tax aggressiveness will also decrease. Meanwhile, corporate social responsibility and return on assets positively affect tax aggressiveness. Companies carry out the fulfillment of CSR obligations only to obtain a good image in order to cover up irresponsible actions, such as tax avoidance. In addition, profitable businesses may make the most of their resources to optimize their tax planning to reduce their tax burden and raise their level of tax aggressiveness.
MEMBANGUN KESADARAN PENTINGNYA SENSORY PLAY UNTUK KETERAMPILAN DAN KEMAMPUAN KOGNITIF ANAK MELALUI PENYULUHAN DI POSYANDU RAJAWALI KOTA SERANG Jamaludin, Ujang; Cahya Ningrum, Rafika; Karima Fasya, Nada; Puji Lestari, Nathalia; Pitriah; Dwi Wulandari, Putri; Mulyanah; Aeni, Nurul; Sulistiawati, Putri; Faisal, Putri; Widiastuti Wijaya, Putri; Ramadhan, Mutiara; Evasufi Widi Fajari, Laksmi
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1206

Abstract

This community service aims to improve the knowledge and skills of Posyandu cadres in stimulating the motor and sensory development of early childhood, especially during the golden period of development (age 0-6 years). This activity was carried out at Posyandu Rajawali, Kp. Dukuh Pinang, Baros, Serang Regency, involving 10 active Posyandu cadres. The methods applied in this program include counseling and training carried out for three consecutive meetings. The results of the activity showed that 80% of participants stated that this program was very good and provided significant benefits. The level of participant satisfaction was also quite high, with 40% stating that they were very satisfied, 50% satisfied, and only 10% feeling less satisfied. This program has proven effective in improving the competence and expertise of Posyandu cadres in supporting and stimulating the motor and sensory development of children at an early age. It is hoped that with the increased knowledge and skills obtained, Posyandu cadres can contribute more optimally in monitoring, stimulating, and supporting the development of early childhood in their environment.
Analisis Penagihan Pajak Pada Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Cilegon Kusumawati, Maulida; Mulyanah; Puspanita, Intan; Haryono, Selly Anggraeni
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.537

Abstract

The purpose of this study is to find out and analyse the effectiveness and the tax contribution of tax collection to the tax revenues at KPP Pratama Cilegon. This study uses a descriptive method with data collection techniques in the form of interviews, observation, and documentation. The data analysis technique used is descriptive data analysis. The data that used of this study is the data of tax collection with the issuance process of warning letters, distress warrant and confiscation letter in 2021-2023 at KPP Pratama Cilegon. The results of this study find that tax collection at KPP Pratama Cilegon has been accordance with the applicable laws and regulations. The effectiveness of the tax collections for year 2021 and 2022 is classified as quite effective, while 2023 is classified as less effective. The contribution of tax collection to tax revenues at KPP Pratama Cilegon in 2021-2023 is very low. As recommendation to maximize the tax collection, KPP Pratama Cilegon needs to collaborate with other parties, conduct the socialization activities, increase the bailiff of state receivables, and strengthen the awareness of taxpayers regarding to tax avoidance.
Regional Retribution Collection as the uses of foreign workers at Department of Labor, Population Resettlement, and Cooperatives - Banten Province Pratiwi, Refi; Mulyanah; Puspanita, Intan; Suryani , Lusi
Management Science Research Journal Vol. 2 No. 3 (2023): August 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.70

Abstract

The purpose of this paper is to find out the technical collection and payment of regional fees for foreign workers at the department of labor, population resettlement, and cooveratives of Banten Province. The research method used descriptive method analysis. The data used in this paper are primary data and secondary data. The data source comes from internal data obtained from department of labor, population resettlement, and cooveratives of Banten Province. The data collection methods are interviews, documentation, observation, and literature study. The result of this research shows that the collection technique Regional fees for the use of foreign workers at the Office of Manpower and Transmigration of Banten Province are collected based on Regional Regulation of Banten Province Number 1 of 2018 which are collected using Regional Retribution Letters (SKRD) or other documents.
THE EFFECT OF FINANCIAL PERFORMANCE ON STOCK PRICES MODERATED BY INSTITUTIONAL OWNERSHIP Vinta Desi, Anistya; Mulyanah
Management Science Research Journal Vol. 3 No. 4 (2024): November 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i4.127

Abstract

This study was conducted to examine the effect of financial performance on stock prices with institutional ownership as a moderating variable. The final sample studied using purposive sampling technique in this study amounted to 65 data points during the observation period from 2019–2023, with healthcare companies as the research population. A quantitative method was chosen for this study, with data obtained from the Indonesia Stock Exchange and the official websites of the sample companies. In this study, multiple linear regression analysis was used to predict the influence of financial performance, stock prices, and institutional ownership, while Moderated Regression Analysis (MRA) was used to test the moderating variable. The results of the tests show that financial performance measured by Earnings Per Share (EPS) has a positive effect on stock prices. Financial performance measured by Return on Assets (ROA) also affects stock prices. Institutional ownership does not moderate the effect of EPS on stock prices, but institutional ownership can moderate the effect of Return on Assets (ROA) on stock prices.
Co-Authors Cahya Ningrum, Rafika Dwi Wulandari, Putri Evasufi Widi Fajari, Laksmi Faisal, Putri Haryono, Selly Anggraeni Intan Puspanita Ismawati, Iis Karima Fasya, Nada Kusumawati, Maulida Mazda Eko Sri Tjahjono, Mazda Eko Sri Meika, Ika Nurul Aeni Pitriah Puji Lestari, Nathalia Ramadhan, Mutiara Refi Pratiwi Sartika, Nenden Suciyati Sujana, Asep Sulistiawati, Putri Suryani , Lusi Ujang jamaludin, Ujang Vinta Desi, Anistya Widiastuti Wijaya, Putri Wulandari, Diah Ayu Putri