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JURNAL ILMIAH MAKSITEK
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Arjuna Subject : Umum - Umum
Articles 405 Documents
TANGGAPAN MASYARAKAT TERHADAP DAMPAK PANDEMI COVID - 19 TERHADAP EKONOMI NEGARA BERKEMBANG (INDONESIA) ZAHRINA GHAISANY PULUNGAN; KHAIRINA TAMBUNAN
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
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The Covid-19 pandemic that occurred in Indonesia since mid-2020 is very attention-grabbing. The impact is not only onpublic health, but also affects the country's economy. Even today the world economy is experiencing severe pressurecaused by the virus. The purpose of this study is to find out the public's response to the impact of pandemics on economiesin developing countries, especially in Indonesia. The research method used is a qualitative method by sharing openquestionnaires through google form. The sample population of 30 people consists of people with various work backgrounds.Many communities whose economies were negatively affected during the pandemic. From the results of the study found thatthe majority of respondents to the economy were negatively affected, namely as much as 56%, those who were positivelyaffected by 20% and those who were not affected by 24%. The economic impact is also felt by their surrounding environmentand the economy in Indonesia as a developing country, various government policies in addressing economic problems areneeded. In addition, community cooperation is also needed to overcome each other's problems.
DINAMIKA PENGATURAN GANTI KERUGIAN PADA PENGADAAN TANAH UNTUK KEPENTINGAN UMUM DARI PERPRES KEPADA UNDANG - UNDANG SANIAH .
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
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Compensation is the dominant factor in land acquisition. In the regulations before the promulgation of law No. 2 of 2012, theissue of compensation of compensation for non-physical properties was not regulated. However, after the promulgation oflaw No.2 of 2012, the compensation has been regulated. Only the things that are classified as non-physical losses arelimited.
THE QUALITY OF LTBI THESIS BACKGROUND MARLINA TAMPUBOLON
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
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This study explores the quality of LTBI thesis particularly in background under the discussion of Teaching LearningStrategies based on the academic reasons, the supporting arguments, and genre written. The analysis reveals that the LTBIthesis serve the academic reasons but supported ny less rellevant argument. It is also found that the genre written aredominantly Analytical Text, which means that the writers want to explain the phenomena and the causal effect related to it.
PENGARUH LEVERAGE DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 - 2019 TIA NOVIRA SUCIPTO
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
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This study aims to determine the extent of the influence of Leverage and Tax Planning on Earnings Management inAgricultural Companies registered on the Indonesia Stock Exchange (IDX) with an observation period of 2015-2019. Thisresearch is a quantitative research using secondary data. The data used in this study is data based on financial statementsobtain through the official website of the Indonesia Stock Exchange (IDX), namely: www.idx.co.id. There are 25 populationsof agricultural companies and 8 agricultural companies are take as samples with the sampling method using purposesampling and data collection using the documentation method. The data processing program uses the SPSS Version 26program. The analytical method used in this study is the classical assumption test and multiple linear regression. The resultsshowed that the leverage variable has a negative effect on earnings management while the tax planning variable was aneffect on earnings management when tested partially. However, simultaneously leverage and tax planning have no effect onearnings management.
DETERMINAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH 2016 - 2018) APRILLIA .; JMV MULYADI; NURMALA AHMAR
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
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The purpose of this study is to test empirical evidence related to the analysis of return on asset (ROA), Curent Ratio (CR),Debt to Equity Ratio (DER) and Earning Per Share (EPS) relationships to manufacturing companies incorporated in theIndonesia Sharia Stock Index (ISSI) on the Indonesia Stock Exchange for the period 2016-2018. The necessary datacollection method is collected using documentation techniques (desk research), with a sample number of 32 companies. Thedata analyzed in the study was compiled from the company's annual reports and financial statements. The analyticaltechniques used are descriptive analysis and panel data with SPSS programs. The results showed that curent ratio (CR),and debt to equity ratio (DER) have a positive and significant effect on stock returns, return on assets (ROA) and earningsper share (EPS) have no effect on stock returns.
PENGARUH PROFESIONALISME, KOMPETENSI, PERAN WHISTLEBLOWER DAN PENGALAMAN TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN PADA KEMENTERIAN KETENAGAKERJAAN RI LUTHFIANA MEYDA KUSUMA; NURMALA AHMAR; JMV MULYADI
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
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This research aims to analyze the influence of Professionalism, Competence, The Role of Whistleblowers, Experience on theAbility of Auditors in Detecting Fraud (Fraud). The study used a sample of internal auditors of the Inspectorate General of theMinistry of Manpower. The number of internal auditors sampled in this study amounted to 71 people, the data analysismethod used in this study is a descriptive statatistic analysis method, data quality test, classical assumption test andhypothesis test whose calculations are carried out using SPSS. Hypotheses in this study were tested using multipleregression analysis. The results showed that Professionalism, The Role of Whistleblowers, Experience had a significant andpositive effect on the Auditor's Ability to Detect Fraud. While competence has no effect on the ability of auditors in detectingfraud.
EFEKTIFITAS PERAN PEMERINTAH DALAM BERKONTRIBUSI PADA PEMBANGUNAN DAERAH RIZKIA ZAHRA; KHAIRANI TAMBUNAN
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
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The main task of the daerh government in the era of autonomy daereah is very important. Where the local government isgiven special power broadly to be able to take care to help the central government in empowering the potential of the area.To be able to carry out this task, the Government should play an active role in the economic development of its regions.There are many obstacles that are often faced by local governments in their economic development, namely the overridmentof industrial sector development. Less equitable uvestation, low level of mobility factor production and differences in naturalresources. These problems cause an impact on the economic development of the region which will remain a persistentproblem. The extortion can be above with various strategies according to experts in solving the problem. In the opinion ofArsyad (2000) there is a physical development strategy, business development strategy, business development strategy,community development strategy, these strategies are at least helpful or one of the references for local governments inovercoming problems in their regional economic problems so that economic development can run well, economic growthincreases and community income also increases.
PENINGKATAN HASIL BELAJAR PENDIDIKAN AGAMA KRISTEN DENGAN MODEL TALKING STICK PADA MATERI HUKUM BERPACARAN DI KELAS X MIA 2 TAHUN PELAJARAN 2020/2021 SMA NEGERI 1 PADANG BOLAK KABUPATEN PADANG LAWAS UTARA GELIMA SIMATUPANG
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
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The research aims to find out the extent to which talking stick learning models can improve student learning. The subject ofthis study is students of kela X MIA 2 Sma Negeri 1 Padang Bolak Padang Lawas Utara semester 1 of the 2020/2021 schoolyear which amounted to 20 students. The study took place in two cycles, each of which consisted of stages of planning,action, observation, and reflection. The data obtained in this study include: student learning achievement taken from theprovision of test questions at the end of the cycle, the teacher's ability in learning taken from observation sheets, studentactivities in learning taken from observation, and data on student reflection on learning taken from the questionnaire at theend of each meeting. The results of this study show that Talking stick learning can improve the learning outcomes ofChristian religious education subjects, especially dating law materials for students of class X MIA 2 semester 1 Sma Negeri 1Padang Bolak Padang Lawas Utara School Year 2020/2021. Student learning outcomes must reach KKM which is 75%.Judging from the results on pre-cycle observations of 20 students who had a grade point average of 70.00%. From theresults of the cycle I test, with a grade point average of 76.00%. And cycle II can be known that the average student's gradeis 87.50%. that achieves completion as many as 20 students (100.00%). Then the percentage of student completionincreased from pre-cycle 30.00%, cycle I to 50.00% and cycle II to 100.00% or increased by 20.00%.
STUDI KELAYAKAN FINANSIAL WISATA ALAM SERIBU BATU SONGGO LANGIT BANTUL ENGGAR TYASTUTY; RIFKI KHOIRUDIN; DINI YUNIARTI
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
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Seribu Batu Songgo Langit is a tourist destination that boasts the beauty potential of pine, a vehicle based on knowledge,culture, and to keep up with the times without destroying the main function of the forest. The purpose of this research is todetermine the cost and benefits that have been obtained by analyzing the financial feasibility of the Seribu Batu SonggoLangit in Bantul. This study uses quantitative methods with analysis tools of Net Present Value (NPV), Internal Rate ofReturn (IRR), and Benefit Cost Ratio (B/C Ratio). From the calculation process that has been carried out, the NPV result are–Rp 754,80 million rupiah, an IRR of -5,42%, and B/C Ratio of 1,04. So, it can be conclude that the Environmental Servicesof Seribu Batu Songgo Langit Nature Tourism are not financially feasible, but in terms of the benefits and costs, it generatesa benefit of 1,04 when run.
FACTORS AFFECTING THE CAPITAL STRUCTURE OF ISLAMIC MICROFINANCE INSTITUTIONS : INSIGHTS FROM RURAL BANKS IN INDONESIA INDANAZULFA QURROTA A’YUN; MUHAMMAD SAFAR NASIR
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
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Optimal capital structure is a balance between the use of their own capital with long-term loans; intention is how much oftheir own with the use of long-term loan that will be used so that it can be optimal. Capital structure or funding decisions willgreatly affect the performance of the company. The purpose of this study is to examine the determinants of capital structureof Islamic Sharia Rural Bank in Indonesia, using panel financial data of 157 rural banks drawn from 2010 to 2019 on aquartely basis. A panel regression techique was applied, using fixed effects to estimate the relationship between capitalstructure and bank-specific variables such as growth, profitability, bank size and asset structure. The results indicates thatasset structure is statistically significant in determining the capital structure of islamic rural banks in Indonesia, comformingto the pecking order theory, trade theory, costs bankruptcy theory as well as the agency theory. However, growth is notsignificant in affecting the bank capital structure. Correspondingly, the results shows that profitability and bank size havenegative and significant effect on bank capital structure. Results of this study provide support to bank managers tounderstand the effect of bank-specific variables on capital structure.