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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 17,892 Documents
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PERAN IBNU SINA DALAM PERKEMBANGAN ILMU KEDOKTERAN DAN PENGARUHNYA TERHADAP DUNIA BARAT Husna Hamidah; suci rahmi; femas dwi andika; nurzena
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.v11i02.49031

Abstract

This study aims to examine the role of Ibnu Sina in the development of medical science and the influence of his thought on the Western world. The research employs a qualitative approach using a library research method, drawing on classical works, scholarly books, and relevant academic journals. The focus of the study includes Ibnu Sina's contributions to the development of medical concepts, an analysis of his monumental work Al-Qanun fi al-Tibb, as well as the transmission process and the impact of his ideas within Western intellectual traditions. The findings reveal that Ibnu Sina made a significant contribution to constructing a structured, rational, and empirically based system of medical science. He successfully integrated the intellectual heritage of classical figures with in-depth clinical observation, leading to the development of systematic diagnostic methods, disease classification, and rational drug usage. His work Al- Qanun fi al-Tibb served as a primary reference in medicine for centuries and was widely used in educational institutions across Europe, particularly during the Renaissance. Furthermore, Ibnu Sina's thought not only advanced medical science in the Islamic world but also had a profound influence on the development of knowledge in the West. His contributions to scientific methodology and medical practice became one of the essential foundations for the emergence of modern medicine. Therefore, Ibnu Sina can be regarded as one of the key figures in the global history of scientific development.
PENGARUH PERENCANAAN PAJAK, PROFITABILITAS DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA SEKTOR TRANSPORTATION & LOGISTIC YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024)
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.v11i02.49032

Abstract

Earnings management can be described as a condition in which management implements certain policies in the process of preparing financial statements for external parties so as to reduce profits and increase profits in line with management expectations. Earnings management occurs as a result of a conflict of interest between agents and principals, where managers are driven to meet work targets and compensation, while owners want stable financial statements in order to make investment decisions. This results in unreliable financial statements, as the information contained therein does not reflect the actual situation. The purpose of this study is to analyze the effect of tax planning, profitability, and deferred tax assets on earnings management. The population of this study is all companies in the Transportation & Logistics sector listed on the Indonesia Stock Exchange for the period 2022-2024. The data source used is secondary data in the form of annual financial reports of companies in the Transportation & Logistics sector for three years, namely the 2022-2024 period. This type of research is causality research with a quantitative approach. The technique used in sampling is purposive sampling, with a total of 60 observation data obtained. The data analysis technique used classical assumption tests, namely normality tests, heteroscedasticity tests, autocorrelation tests, and multicollinearity tests. Hypothesis testing used multiple linear regression. The results showed that tax planning and profitability had a negative effect on earnings management. Meanwhile, deferred tax assets had no effect on earnings management. This study is expected to provide practical benefits for transportation and logistics companies in designing more effective financial strategies. From a theoretical perspective, the results of this study support Agency Theory. In an agency relationship, managers have more information than company owners (information asymmetry), which can trigger managers to act opportunistically in managing profits by considering tax planning policies and the company's profitability level.

Page 1790 of 1790 | Total Record : 17892

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