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Zul Anwar
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INDONESIA
Jurnal Cahaya Mandalika
Published by Institut Penelitian dan Pengembangan Mandalika Indonesia
ISSN : -     EISSN : 27214796     DOI : https://doi.org/10.36312/jcm
Core Subject : Humanities, Education,
Humanities Languange, Linguistic, Communication & Media
This journal is a means of scientific publication to develop knowledge and information. This journal specifically contains the results of research carried out in all scientific fields. Apart from publishing research results, this journal also accepts manuscripts from literature reviews and other reports for publication
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 1,162 Documents
 113   114   115   116   117 
PERANCANGAN MEDIA INTERAKTIF SEBAGAI MEDIA PENGENALAN HURUF HIJAIYAH UNTUK ANAK TK DI JAKARTA Bagus Arya Pamungkas; Ateng Setiawan; R. Widyo Wibisono
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 6 No. 3 (2025)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v6i3.4714

Abstract

Designing an Interactive Website as a Media for Recognizing Hijaiyah Letters for Wibowo Kindergarten Children is an innovative project that aims to increase Kindergarten children's understanding and interest in Hijaiyah letters. By utilizing web technology and graphic design, this project creates a fun and interactive learning environment. Through an interactive media concept, this website brings an interesting learning experience for children in understanding the form, pronunciation and values of the Hijaiyah letters. The design process involved analyzing children's needs, developing content, and testing user responses. The result is a website that not only supports learning Hijaiyah letters but also stimulates children's creativity and interest in the learning process.
PENGARUH LEVERAGE, CAPITAL INTENSITY RATIO (CIR), DAN INTENSITAS PERSEDIAAN (IIR) TERHADAP EFFECTIVE TAX RATE (ETR) PADA SUB SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Firdaus, Muhammad; Huda, Nurul; Nurhayati
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 6 No. 2 (2025)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v6i2.5022

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Leverage, Capital Intensity Ratio (CIR), dan Intensitas Persediaan (IIR) Terhadap Effective Tax Rate (ETR). Dalam penelitian ini metode yang digunakan adalah menggunakan metode pendekatan kuantitatif, dan instrument yang digunakan berupa laporan keuangan yang diporeleh dari Annual Report masing-masing perusahaan subsektor pertambangan yang terdaftar di BEI selama 5 tahun terakhir. Teknik analisis data yang digunakan dalam penelitian ini adalah Uji Asumsi Klasik, Analisis Regresi Linear Berganda, Kofisien Korelasi, Kofisien Determinasi, Uji Persial (T), dan Uji Simultan (F), dengan menggunakan bantuan program SPSS Versi 23. Hasil dari penelitian ini menunjukan bahwa Leverage dan Intensitas Persediaan (IIR) tidak berpengaruh signifikan terhadap Effective Tax Rate (ETR), dan Capital Intensity Ratio (CIR) berpengaruh signifikan terhadap Effective Tax Rate (ETR). Dan secara simultan Leverage, Capital Intensity Ratio (CIR), Intensitas Persediaan (IIR) tidak berpengaruh signifikan terhadap Effective Tax Rate (ETR) pada subsektor pertambangan yang terdaftar di BEI.

Page 117 of 117 | Total Record : 1162

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