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All Journal G-Couns: Jurnal Bimbingan dan Konseling Jurnal Mutiara Ilmu Akuntansi
Titin Sutinah
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Economics, Econometrics & Finance Education Physics Other

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Elementary School Teachers' Perceptions of Augmented Reality Learning Media through Assemblr Edu Khoeriyah, Rizka Ummu; Acih Trisnawati; Titin Sutinah; Imas Mulyati; Sri Mulyani; Devi Raswati; Maman Suryaman
G-Couns: Jurnal Bimbingan dan Konseling Vol. 10 No. 02 (2026): April 2026, G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/g-couns.v10i02.8754

Abstract

The development of digital technology has brought significant changes in education, particularly in how teachers teach and students learn. One innovation increasingly applied is Augmented Reality (AR) technology through the Assemblr Edu platform. This study aims to analyze elementary school teachers’ perceptions of using AR-based learning media via Assemblr Edu and to identify supporting and inhibiting factors in its implementation. Using a descriptive qualitative approach, data were collected through in-depth interviews, observation, and documentation involving eight elementary school teachers in Karawang Regency who participated in Assemblr Edu training. The results show that 75% of teachers perceived AR media as very effective in increasing students’ motivation and facilitating understanding of abstract concepts, especially in science and mathematics lessons. Teachers stated that the 3D visualization features enhanced student engagement and comprehension. However, limited infrastructure, especially unstable internet access in schools located in the outskirts of Karawang, remains a key barrier. Teachers emphasized the need for continuous mentoring and hands-on workshops to strengthen their ability to create AR-based learning materials. The findings highlight Assemblr Edu's potential as an innovative medium that supports teacher professionalism and digital literacy. These results can serve as a basis for regional policies on teacher-training programs that integrate AR technology into elementary education. Keywords: augmented reality, teacher perception, learning media, teacher professional development
Pengaruh Inventory Intensity, Kompensasi Eksekutif, dan Pertumbuhan Penjualan, terhadap Penghindaran Pajak Titin Sutinah; Dinari Ambarita
Jurnal Mutiara Ilmu Akuntansi Vol. 4 No. 2 (2026): Akuntansi: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v4i2.4316

Abstract

This study aims to examine the influence of inventory intensity, executive compensation, and sales growth on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research using secondary data during the period 2020–2024. The sampling method used was purposive sampling, and the sample obtained consisted of 7 companies with 35 observation data points. Data processing was carried out using the E-Views 12 statistical program. Based on the results of this study, inventory intensity, executive compensation, and sales growth simultaneously affect tax avoidance. Partially, only executive compensation has an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance. This study contributes to the development of accounting and taxation literature, particularly regarding the factors influencing corporate tax avoidance practices in the non-cyclical consumer sector. The findings indicate that executive compensation plays an important role in influencing managerial decisions related to tax avoidance, whereas inventory intensity and sales growth do not significantly determine tax avoidance practices individually. Therefore, companies are expected to improve governance and transparency in executive compensation policies to minimize opportunistic actions related to tax management. In addition, future researchers are encouraged to expand the research variables and increase the number of samples in order to obtain more comprehensive results regarding the determinants of tax avoidance.
Co-Authors Acih Trisnawati Devi Raswati Dinari Ambarita Imas Mulyati Khoeriyah, Rizka Ummu Maman Suryaman Sri Mulyani