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All Journal Jurnal Teknologi Informasi dan Komunikasi JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Krisna Setiawan
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Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Mechanical Engineering

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PENGELOMPOKAN GAYA BELAJAR SISWA UNTUK MENDUKUNG EFEKTIFITAS PEMBELAJARAN DENGAN K-MEANS Krisna Setiawan; Mailoa, Evangs
JURNAL TEKNOLOGI INFORMASI DAN KOMUNIKASI Vol. 16 No. 2 (2025): September
Publisher : UNIVERSITAS STEKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jtikp.v16i2.1013

Abstract

Many schools use learning styles that are not aligned with students' preferences, which can hinder the effectiveness of learning. This study aims to cluster students based on their learning style preferences to support more effective teaching. Data were collected from 27 students using a questionnaire covering four learning styles: Visual, Auditory, Reading/Writing, and Kinesthetic. The K-Means algorithm was used to cluster the data, resulting in three optimal clusters with the highest Silhouette Score of 0.340. The clustering results show three student groups: Visual, Auditory-Reading, and Kinesthetic, with the highest average academic scores in the Auditory-Reading cluster. This study demonstrates that clustering based on learning styles can improve academic achievement, and it is recommended to implement personalized teaching strategies according to students' learning style clusters to enhance learning effectiveness.
DETERMINASI PENGHINDARAN PAJAK: PENGARUH PROFITABILITAS, HARGA TRANSFER, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN Krisna Setiawan; Sumaryati, Anna
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

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Abstract

Penelitian ini menguji bagaimana profitabilitas, ukuran perusahaan, harga transfer, dan struktur modal memengaruhi penghindaran pajak. Objek yang diteliti adalah perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada periode 2021–2024. Topik ini penting karena adanya fenomena ketidaktercapaian target penerimaan pajak serta berbagai kasus penghindaran pajak di sektor properti. Dengan menggunakan metode kuantitatif dan teknik purposive sampling, diperoleh sampel sebanyak 72 observasi. Analisis data dilakukan menggunakan regresi linear berganda melalui perangkat lunak SPSS. Penelitian ini diharapkan memberikan bukti empiris mengenai bagaimana manajemen memanfaatkan diskresi keuangan dan operasional untuk meminimalkan beban pajak dalam kerangka teori agensi. Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak, sedangkan harga transfer dan struktur modal tidak berpengaruh signifikan. Secara simultan, variabel independen berpengaruh terhadap penghindaran pajak.
Co-Authors Anna Sumaryati Evangs Mailoa