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Pendas : Jurnah Ilmiah Pendidikan Dasar
Published by Universitas Pasundan
ISSN : 24772143     EISSN : 25486950     DOI : 10.23969
Core Subject : Education,
Other
Pendas : Jurnah Ilmiah Pendidikan Dasar is a journal published twice a year, namely in June and December that aims to be a forum for scientific publications to pour ideas and studies complemented with the results of research related to primary school education. To achieve this, basic education journals will selectively disseminate ideas and studies complemented by quality research results related to basic education, develop an education center to the elementary-school that can produce innovative, creative and original work and tested in the field of education and learning elementary School to be disseminated and implemented for improving the quality of primary-to-national education at the national, regional and international levels.
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 17,078 Documents
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PENGARUH MODEL PEMBELAJARAN KOOPERATIF TIPE THINK PAIR SHARE TERRHADAP KEMAMPUAN BERFIKIR KRITIS PADA MATERI TRIGONOMETRI SISWA KELAS XI SMAN 15 ADIDARMA BANDA ACEH Mushalli Rosalina; Bansu Irianto Ansari; Mik Salmina
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47059

Abstract

This study is motivated by the low level of students’ critical thinking skills, especially in the topic of Trigonometry. Most students tend to focus only on memorizing formulas without trying to understand them. One of the contributing factors is the use of conventional teaching methods that are still teacher-centered, such as lectures, exercises, and assignments, which limit students’ opportunities to think critically. One learning model that can be used to enhance students’ critical thinking skills is the Cooperative Learning Model of the Think Pair Share type. The purpose of this study is to determine the effect of the Cooperative Learning Model of the Think Pair Share type on improving the critical thinking skills of eleventh-grade students at SMA Negeri 15 Adidarma Banda Aceh in the topic of Trigonometry. This study uses a quantitative approach with an experimental method, employing a one-group pre-test and post-test design. The population consists of all eleventh-grade students, with a sample of 20 students from class XI-1. Data collection was conducted through a critical thinking skills test, which was then analyzed using statistical tests. The results of the study show that the average pre-test score was 46, while the average post-test score was 69.95. Based on the results of a simple linear regression test, the equation obtained is ŷ = a + bX or ŷ = 51.897 + 0.393X. The constant value is positive (51.897), indicating that the independent variable (X) has a significant effect on the dependent variable (Y).
PENGARUH MODEL PEMBELAJARAN TALKING STICK BERBANTU MUSIK INTERAKTIF TERHADAP HASIL BELAJAR MATEMATIKA SISWA KELAS IV UPT SPF SD INPRES BONTOMANAI Umar, Nuraisyah; Takdirmin; Ilhamsyah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47061

Abstract

The main problem in this study is low learning outcomes. This study aims to determine the effect of the Talking Stick learning model, supported by interactive music, on mathematics learning outcomes. This study was a pre-experimental study. The research design used a one-group pretest-posttest design. The population was all fourth-grade students at the UPT SPF SD Inpres Bontomanai, consisting of two classes: Class IV A and Class IV B. The sampling technique used was random sampling. Random sampling is a random sampling technique. The sample in this study was students of Class IV A. The research instruments used were pretest and posttest test sheets. Data analysis techniques used were descriptive statistical data analysis and inferential data analysis. Based on the data obtained, the average learning outcome before the treatment (pretest) was 54.30, while the learning outcome after the treatment (posttest) was 83.73. These results indicate that the Talking Stick learning model, supported by interactive music, has an impact on students' mathematics learning outcomes. The results of the paired sample t-test show that the significant value (2-Tailed) is 0.000, which is smaller than the significance of 0.05. Thus, the decision taken is that (H_0) is rejected and (H_1) is accepted, indicating that there is a significant difference in learning outcomes before and after treatment. Based on the results of this study, it can be concluded that the application of the interactive music-assisted talking stick learning model has an effect on improving students' mathematics learning outcomes.
EFEKTIVITAS PENGGUNAAN MEDIA SEMPOA BERBASIS INTEGRASI ETIKA TERHADAP PEMAHAMAN KONSEP DASAR MATEMATIKA SEKOLAH DASAR Pebrianti; St. Ramlah Makmum; Anggun Aprilianti S.Sansi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02, Juni 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47069

Abstract

This study aims to determine the effectiveness of abacus media integrated with ethical values in improving elementary mathematics concept understanding among first-grade students at SD Inpres BTN IKIP II. The problem addressed is the low understanding of basic mathematical concepts due to their abstract nature and the limited integration of ethical values in learning. This research employed a quantitative approach with a pre-experimental one-group pretest-posttest design involving 20 students. Data were collected through tests, observation, and documentation, and analyzed using the Shapiro-Wilk normality test and Paired Samples T-Test. The results showed normal data distribution (p = 0.113) and a significant difference between pretest and posttest scores (p < 0.002), indicating improved learning outcomes after treatment. In conclusion, abacus media integrated with ethical values is effective in enhancing mathematical concept understanding while fostering discipline, honesty, and responsibility. It is recommended that teachers consistently integrate character-based learning media into classroom instruction.
PENERAPAN PENILAIAN FORMATIF DENGAN MODEL PEMBELAJARAN KOOPERATIF TIPE TPS (THINK, PAIR, SHARE) UNTUK MENINGKATKAN HASIL BELAJAR MURID Aziz, Aiman; Ayu Permatasari, Dhita
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47070

Abstract

Formative assessment plays a crucial role in learning. This type of assessment focuses on providing feedback to students to improve the learning process. However, its implementation is still rarely carried out in learning activities, especially when integrated with specific learning models. This study aims to describe improvements in student learning outcomes through the application of formative assessment using the TPS (Think, Pair, Share) cooperative learning model. This study employed a one-group pretest-posttest design. Data collection techniques included written tests, observations, and student response questionnaires. The instruments used comprised instrument validation sheets and teaching materials, pretest and posttest question sheets, lesson implementation observation sheets, and student response questionnaire sheets. The research subjects were 26 eighth-grade students. Data analysis involved N-gain analysis, normality tests, and paired t-tests. The results showed that student learning outcomes improved after receiving formative assessment in the form of teacher feedback, with an initial score of 79.7 and a final score of 98. Additionally, student learning outcomes improved, as evidenced by an average N-gain score of 0.4, categorized as moderate. The implementation of the learning process went very well, with a percentage of 98.3% in the first session and 100% in the second and third sessions. The average percentage of student response questionnaire results reached 87%, which were rated as excellent. Therefore, it can be concluded that the implementation of formative assessment using the TPS (Think, Pair, Share) cooperative learning model can improve student learning outcomes.
EFEKTIVITAS PENDEKATAN ETNOMATEMATIKA MELALLUI PERMAINAN ENGKLEK TERHADAP KEMAMPUAN NUMERASI SISWA KELAS III SD INPRES KASSI-KASSI Rahmadani; Rezki Arimi Putri; Putri Nurul Amalia; Muh.Haikal; Salwa Nurul Amalia Rahman Siduppa
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47075

Abstract

This study is motivated by the low numeracy skills of third-grade students at SD Inpres Kassi-Kassi, which is characterized by difficulties in understanding numbers, basic operations, and applying mathematical concepts in everyday life. This study aims to determine the effectiveness of the ethnomathematics approach through the engklek game on the numeracy skills of third-grade students at SD Inpres Kassi-Kassi. This study employed a quantitative research method with a pre-experimental design in the form of one group pretest-posttest design. The subjects of this study were 24 third-grade students at SD Inpres Kassi-Kassi. Data were collected through numeracy skill tests consisting of pretest and posttest, then analyzed using paired sample t-test and N-Gain score. The results showed that the average pretest score was 52.08, while the average posttest score increased to 80.42. The N-Gain score of 0.59 was in the moderate category. The results of the paired sample t-test showed a significance value of 0.000 < 0.05, which means that there is a significant difference between numeracy skills before and after the application of the ethnomathematics approach through the engklek game. Thus, it can be concluded that the ethnomathematics approach through the engklek game is effective in improving the numeracy skills of third-grade students at SD Inpres Kassi-Kassi.
PERILAKU KONSUMTIF IBU RUMAH TANGGA DAN IMPLIKASINYA TERHADAP PENGELOLAAN KEUANGAN KELUARGA DI KABUPATEN GOWA Nurwahyuni; Jam'an, Andi; Muchran, Muchriana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47080

Abstract

This study aims to examine the influence of housewives' consumptive behavior and its implications on family financial management in Gowa Regency. This study uses a quantitative method, with a sample of 93 housewives in Katangka Village, Somba Opu District, Gowa Regency. The data used are primary data obtained through distributing questionnaires using Google Form. The data analysis technique used is simple linear regression processed using SPSS 25 statistical calculations. Based on the results of the t test and simple linear regression test, it shows that housewives' consumptive behavior has a negative and significant effect on family financial management. This is evidenced by a significance value of 0.031 < 0.05. And the regression coefficient result is -0.123 Based on the results of SPSS 25 output, the results of the study partially found that housewives' consumptive behavior has a negative effect on family financial management, especially in Katangka Village, Somba Opu District, Gowa Regency.
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA PAREPARE Pitra Amalia, Dian; Muchran, Muchriana; Nasrun, Muhammad
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47085

Abstract

The implementation of the Regional Financial Accounting System (SAKD) and the Internal Control System (SPIP) in managing government financial reports is crucial. Government financial reports must meet qualitative characteristics: relevance, reliability, comparability, and understandability. This study aims to examine the influence of the Regional Financial Accounting System and the Internal Control System on the Quality of Government Financial Reports at the Parepare City Regional Finance Agency (BKD). This study employed a quantitative approach using a survey method. The population consisted of employees at the Parepare City Regional Finance Agency, with a purposive sampling method yielding 36 respondents directly involved in financial management. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 26. The results indicate that: (1) the Regional Financial Accounting System has a positive and significant effect on the Quality of Government Financial Reports; (2) the Internal Control System has a positive and significant effect on the Quality of Government Financial Reports; and (3) simultaneously, the Regional Financial Accounting System and the Internal Control System have a positive and significant effect on the Quality of Government Financial Reports at the Parepare City Government. These findings confirm that a well-implemented accounting system and robust internal controls are essential determinants of high-quality governmental financial reporting.
PENDIDIKAN KARAKTER SEBAGAI STRATEGI MENINGKATKAN DAYA SAING SISWA SEKOLAH DASAR DI ERA GLOBAL Aulia Afriza, Gempita; Oktafia, Rahma; Elmalia, Suci; Fitria, Yanti; Kharisma, Inggria
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02, Juni 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47086

Abstract

Character education plays a crucial role in shaping the quality of elementary school students, equipping them to face the challenges of the globalization era. The increasingly rapid development of science and technology demands that students possess not only academic abilities but also strong attitudes, moral values, and social skills. This study aims to analyze the role of character education as a strategy for improving the competitiveness of elementary school students. The method used was a literature review, reviewing various relevant scientific sources. The results of the study indicate that the implementation of character education integrated into the learning process can foster discipline, responsibility, cooperation, and self-confidence in students. These values are crucial factors in enhancing students' adaptability and competitiveness amidst global competition. Furthermore, the success of character education depends not only on the school environment but also requires the active participation of families and communities. Therefore, the implementation of character education needs to be carried out consistently and sustainably to produce a generation that is not only intellectually superior but also possesses integrity and high competitiveness.
PENGARUH STRUKTUR MODAL, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Salma; Ihsan Burhanuddin, Chairul; Said, Saida
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47087

Abstract

This study aims to analyze the effect of capital structure, capital intensity, and profitability on the Effective Tax Rate (ETR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. ETR is used as an indicator to measure the actual tax burden borne by the company relative to pre-tax profit. This research employs a quantitative approach with panel data regression analysis. The population encompasses all manufacturing companies listed on the IDX, with 50 companies selected as the research sample through purposive sampling, yielding 250 total observations. Secondary data were obtained from annual financial statements published through the IDX official website and analyzed using EViews software. The results indicate that partially, capital structure (DER), capital intensity (CIR), and profitability (ROA) each have a positive and significant effect on ETR. Simultaneous testing confirms that all three variables jointly have a significant effect on ETR (F-statistic = 36.98, prob. = 0.000). These findings indicate that increases in capital structure, fixed asset intensity, and profitability tend to increase the effective tax burden, consistent with agency theory and the regulatory context of Indonesia’s tax reform. Companies therefore need to optimally manage their financing, asset investment, and earnings performance to achieve tax efficiency.
PERAN SOSIALISASI PAJAK DALAM MEMODERASI LITERASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA MAKASSAR Rezky Ramadhani Aras, Amalia; Mappatompo, Andi; Amran
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47088

Abstract

This study aims to determine the effect of tax literacy on the compliance of MSME taxpayers in Makassar City, with tax socialization as a moderating variable. MSMEs play a significant role in Indonesia's economy, contributing over 60% of GDP and absorbing more than 97% of the workforce. However, MSME taxpayer compliance in Makassar remains below 70% of registered taxpayers. This research uses a quantitative approach with an associative causal design. Data were collected through questionnaires distributed to 100 MSME respondents selected using purposive sampling from those registered under the Makassar City Cooperative and MSME Office. Data analysis was conducted using Moderated Regression Analysis (MRA) with SPSS software. The results show that tax literacy has a significant positive effect on taxpayer compliance (t-value = 3.709 > t-table = 1.985; sig. = 0.001). Tax socialization also positively and significantly affects compliance (t-value = 2.159 > t-table = 1.985; sig. = 0.002). Furthermore, tax socialization significantly strengthens the effect of tax literacy on compliance (t-value = 3.393 > t-table = 1.985; sig. = 0.001), categorized as quasi moderation because it functions both as an independent variable and a moderating variable. The coefficient of determination (R²) reaches 0.853, meaning the model explains 85.3% of variance in taxpayer compliance. These findings emphasize the importance of enhancing tax literacy supported by effective socialization programs to encourage consistent MSME taxpayer compliance.

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