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Jurnal Ilmiah Wahana Pendidikan
Published by Universitas Bumi Hijrah Tidore
ISSN : 20895364     EISSN : 26228327     DOI : https://doi.org/10.5281
Core Subject : Religion, Education, Social,
Religion Education Social Sciences Other
Jurnal Ilmiah Wahana Pendidikan (JIWP) Diterbitkan sebagai upaya untuk mempublikasikan hasil-hasil penelitian dan temuan di bidang pendidikan . Jurnal ini terbit 4 bulanan, yaitu bulan April, Agustus dan Desember. *Ruang Lingkup* Memuat hal kajian, analisis, dan penelitian tentang perancangan, pengembangan, pengelolaan, pemanfaatan, evaluasi, dan penelitian dalam bidang pendidikan yang berkaitan dengan peningkatan kinerja dan memfasilitasi belajar di lembaga pendidikan formal, non-formal dan informal serta lembaga-lembaga pelatihan. *Deskripsi* Jurnal Ilmiah Wahana Pendidikan merupakan media komunikasi ilmiah bagi dosen, guru, widyaiswara, mentor, mahasiswa, dan praktisi pendidikan lainnya serta pemerhati kependidikan. Jurnal ini dimaksudkan sebagai wadah untuk menyebarluaskan hasil kajian, pemikiran, penelitian, dan evaluasi yang relevan dengan kawasan pendidikan yakni perancangan, pengembangan, pengelolaan, pemanfaatan, evaluasi dan penelitian dalam bidang pendidikan, pembelajaran dan evaluasi. Artikel yang diterima dan diproses oleh redaksi adalah artikel secara substansi berhubungan dengan kawasan pendidikan.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 8,800 Documents
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Pengaruh Financial Distress dan Leverage Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Arum, Sekar Tiyas; Hakim, Heikal Muhammad Zakaria
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10401450

Abstract

This study aims to determine the effect of financial distress and leverage on company value in banking subsector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study was 20 banking subject companies listed on the Indonesia Stock Exchange by sampling using purposive sampling. The research variable consists of company value as a dependent variable which is proxied with Price to Book Value (PBV). The independent variables consist of financial distress and leverage proxied with Z"-Score and Debt to Asset Ratio (DAR). The data analysis method used is multiple linear regression. The results showed that partially the variables Financial Distress and Leverage each had a significant effect on Company Value. Simultaneously, the results show that the variables Financial Distress and Leverage affect the Company Value of Banking Subsector Companies Listed on the Indonesia Stock Exchange in 2017-2021.
Sistem Akuntansi Persediaan Barang Dinas Ketenagakerjaan Dan Transmigrasi Daerah Istimewa Yogyakarta Buffon, Justino; Astuti, Tutut Dewi
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

The main objective of this study was to find out the inventory recording system at the Yogyakarta Employment and Transmigration Office. The population in this study are all systems in the DIY Department of Employment and Transmigration. The variable observed by the authors in this report is the DIY Inventory Accounting System for the Department of Employment and Transmigration. Based on the research, it was found that the government inventory accounting records used at the Yogyakarta Employment and Transmigration Office used the periodic method. The periodic recording system is a recording system that is only carried out when there is an addition to inventory and does not immediately update the inventory value when usage occurs. The amount of ending inventory is known by carrying out a physical count (stock taking) at the end of the period so that at the end of this period an adjusting entry is made to update the value of the inventory.
Pengaruh Fonologi Pada Kajian Fonetik Dalam Bahasa Indonesia Ihsan, Raihan Fauzil; Siagian, Irwan
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

The study of the relationship between phonology and phonetics has an important role in understanding sound systems in Indonesian. Phonology studies sound structure and its relation to meaning, while phonetics analyzes sound physically. In the context of the Indonesian language, the influence of phonology on phonetic studies can be seen in the analysis of allophones and sound variations, phonetic changes, language learning, and linguistic research. This study uses a qualitative research method, which means that this research describes qualitatively the sounds that affect other sounds and describes the voices that are affected. Every sound that is influenced by other sounds will be described and whether these sounds are influenced by sounds in Indonesian. Therefore, the combination of phonological and phonetic studies in Indonesian makes a significant contribution to the understanding and research of the phonetic aspects of the language.
Pengaruh Return On Equity, Debt To Equity Ratio, Return On Asset Dan Cash Ratio Terhadap Harga Saham Sofyan, Frama Aditya; Norisanti, Nor; Sunarya, Erry
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

The research was aimed at determining the influence of Return On Equity towards Stock Price, the influence of Debt To Equity Ratio towards Stock Price, the influence of Return On Asset towards Stock Price, the influence of Cash ratio towards Stock Price on companies in cosmetics and household goods sector listed in the Indonesia Stock Exchange (IDX) for the period of 2016-2021. The objects of the research were Return On Equity (X1), Debt To Equity Ratio (X2), Return On Asset (X3), Cash Ratio (X4), and Stock Price (Y). The research methods applied were descriptive and associative with quantitative approach. Samples used in the research were 5 out of 11 samples, taken by Purposive Sampling technique. The techniques of analysing data conducted were correlation analysis, coefficient of termination analysis, multiple linear regression, research model testing (F-test), and research hypothesis testing (T-test), while SPSS 26 was used for tabulating data. The results of the research show that there is a relationship of Return On Equity, Debt To Equity Ratio, Return On Asset, and Cash Ratio towards Stock Price which is aggregated to 0.982, indicating that the relationship of Return On Equity, Debt To Equity Ratio, Return On Asset, and Cash Ratio towards Stock Price is included to a very strong relationship criteria. Meanwhile, partially, Return On Equity (ROE) influences negatively and insignificantly towards Stock Price; partially, Debt To Equity Ratio (DER) influences positively and significantly towards Stock Price; partially, Return On Asset (ROA) influences negatively and insignificantly towards Stock Price; partially, Cash Ratio (CR) influences positively and significantly towards Stock Price.
Perbandingan Kadar Flavonoid Dan Aktivitas Antioksidan Ekstrak Etanol Dan Infusa Daun Rambutan (Nephelium lappaceum L.) Dengan Metode ABTS Aini, Riszki Nur; Listyani, Tiara Ajeng; Raharjo, Danang
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10353550

Abstract

Free radicals in the body are very reactive and have oxidation reactions with certain body parts and cells which can trigger various diseases. Antioxidants are substances the body needs to neutralize free radicals and prevent free radical damage to normal cells, proteins, fats and antioxidants. This study aims to determine the content of flavonoids, secondary metabolite compounds and determine the antioxidant activity of ethanol extract and infusion of rambutan leaves (Nephelium lappaceum L.) which were tested using the ABTS method. Making ethanol extract using the maceration method with 96% ethanol solvent. Making infusion extract using distilled water as a solvent. Phytochemical screening tests were carried out using the tube test and TLC methods, determination of total flavonoid levels was carried out using the AlCl3 colorimetric method, antioxidant activity testing was carried out using the ABTS method. The research results showed that the ethanol extract of rambutan leaves (Nephelium lappaceum L.) contained alkaloids, flavonoids, saponins, tannins, triterpenoids and steroids with an average total flavonoid content of 23,390 mg QE/g. Rambutan leaf infusion extract (Nephelium lappaceum L.) contains alkaloids, flavonoids, tannins, triterpenoids and steroids with an average total flavonoid content of 12.294 mg QE/g. The test results show that the ethanol extract has antioxidant activity with an IC50 value of 59,250 ppm (Strong) and an IC50 value of 97,357 ppm (Strong). Ethanol extract has higher flavonoid levels compared to infusion extract. Ethanol extract has stronger antioxidant activity compared to infusion extract.
Pengaruh Celebrity Endorsement dan Emotional Value Terhadap Purchase Intention (Studi Pada Produk Endorse Outfit Wanita yang Dikenakan oleh Fadil Jaidi) Kusumawardani, Febriana Lathifa; Iriani, Sri Setyo
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10130094

Abstract

This paper analyses the influence of celebrity endorsement and emotional value on purchase intention on women’s endorsed outfit products used by Fadil Jaidi. This research uses quantitative data. The sampling technique used was judgemental sampling technique with 110 respondents. The research method used multiple linear regression analysis and data collection through online questionnaires by Whatsapp and Instagram Story. The results showed that celebrity endorsement has no positive and significant effect towards purchase intention. Meanwhile, emotional value has a positive and significant effect towards purchase intention. The implications based on this research show that customers will still pay more attention to the quality of the product they want to buy than paying attention to who is the endorser of the product. Additionally, before buying a product, customers will see the visuals of the product and look for information first, then customers will happy if they get the product.
Pengaruh Keterampilan Kerja, Kompensasi, dan Motivasi Terhadap Kinerja Karyawan (Studi Kasus Pada karyawan Bagian Produksi PT. Sumber Wijaya Sakti) Chaliza, Aniek Noer
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
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Abstract

This study began with findings showing that employee performance at PT. Sumber Wijaya Sakti where employees are less than optimal in carrying out their work, so that the company's productivity in its targets is not achieved optimally. It can be seen in the monthly production results which show that employees who worked during a certain period were only able to produce a number of cigarettes that were much lower than the target that had been set as well as the finding that the variables that explain the phenomenon of employee performance are still different which then leads to the formulation of the problem regarding "how improve employee performance”. Departing from the problem formulation, this research aims to determine the influence of work skills, compensation and motivation on the performance of PT employees. Source Wijaya Sakti. This study uses a quantitative approach. The population in this study were employees of the production department of PT. Sumber Wijaya Sakti, totaling 163 employees with a sample of 116 employees. The sampling technique used is probability sampling with a simple random sampling method. In collecting data, this research used a Likert scale with 5 assessment criteria to measure 20 question items. The data analysis technique used is multiple linear regression analysis. The research results show that the work skills variable has a positive and significant effect on employee performance with a contribution of 26.6%. Compensation has a positive and significant effect on employee performance with a contribution of 27.2%. Motivation has a positive and significant effect on employee performance with a contribution of 44.3%. Meanwhile, work skills, compensation and motivation simultaneously influence the performance of PT employees. Sumber Wijaya Sakti is 51.9% and the remaining 48.1% is influenced by other variables not discussed in this research
Analisis Perencanaan Pajak Untuk Meminimalkan Beban Pajak Penghasilan (Pph) Pada Pt Maju Utama Raya Indonesia Maesaroh, Siti -; Mahpudin, Endang
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10416549

Abstract

This study aims to analyze tax planning on income tax expense at PT Maju Utama Raya Indonesia. The study used a quantitative method with a descriptive approach and the number of observations on corporate income tax for PT Maju Utama Raya Indonesia for 4 years. In 2019 income tax article 25 amounted to IDR 145,026,218.00 to IDR 103,256,426.00 and previously the income tax article 29 was underpaid by IDR 7,381,351.00 to overpaid income tax of IDR 34,353,347.00. In 2020 income tax of IDR 91,064,503.00 becomes IDR 75,042,979.00, and previously the income tax article 29 was overpaid by IDR 53,961,715.00 to overpaid income tax of IDR 71,982,239.00. In 2021 income tax of IDR 93,944,590.00 becomes IDR 90,002,932.00 and previously underpaid income tax article 29 of IDR 2,880,087 became underpaid income tax of IDR 1,061,571.00. In 2022 income tax of IDR 226,489,940.00 becomes IDR 178,362,882.00 and previously underpaid income tax article 29 of IDR 132,543,349.00 became underpaid income tax of IDR 84,418,292.00. The emergence of overpaid income tax as a result of planning by making business travel expenses a deduction from gross income in accordance with Article 6 paragraph 1 of the Income Tax Law, and in 2022 Kitchen and Consumption accounts as Natura enjoyment can be included as a deduction expense for gross income which reduces expenses income tax in accordance with the latest government regulation No. 55 Year 2022. Keyword : Tax Planning, PPh, Taxes.
Inovasi Pelayanan Pajak Daerah Melalui Smart Tax Dalam Meningkatkan Pendapatan Asli Daerah Kota Padang Dasnoer, Harvi; Frinaldi, Aldri; Asnil, Asnil
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
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Abstract

The importance of using information technology as best as possible is the main goal in realizing Padang Smart Cuty, to improve services and make it easier and more concise, in today's all-digital era. Public services can only function successfully and efficiently after that. To realize good governance, the government must be able to run and utilize information and communication technology. One of the efforts to improve the quality of internal administrative services between agencies within the Padang City Government is by implementing the Integrated Dynamic Archive Information System (Srikandi) application. Srikandi aims to create smoothness in requirements and electronic filing that is effective in administering government. The research method used in writing this article is a qualitative research method. This article uses a descriptive research method with a deductive approach. The data collected are data derived from interview scripts, field notes, personal documents, memo notes and other official documents. The sample of government agencies selected in writing this article is North Padang District. The theory used in testing the implementation of the application of Srikandi is according to George C. Edward III. Based on the results of the study, it shows that the implementation of the Srikandi application in North Padang District in improving mail administration services has been implemented properly
Pengembangan Media Pembelajaran Dinding Virtual Menggunakan Aplikasi Padlet pada Tema 8 Kelas V SD Negeri 3 Pasar Panguruan T.A. 2022/2023 Simanjuntak, Eva Betty; Naibaho, Putri Julianti
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10447892

Abstract

The problem examined in this research and development is that teachers rarely use learning media in teaching and learning activities in class, while the media used by teachers is media that is found around the class. This study aims to determine the feasibility, practicality and effectiveness of virtual wall learning media using the Padlet application on Theme 8 Sub-theme 1 Learning 4 for VB class students at SD Negeri 3 Pasar Pangururan. This type of research is a type of research and development (Research and Development) using the ADDIE development model through 5 stages, namely the analysis, design, development, implementation and evaluation stages. The subjects in this study were 18 students in class V B SD Negeri 3 Pangururan Market. Data collection techniques in this study used observation, interviews, questionnaires, test questions and documentation. Based on the results of this research and development includes validation from experts which is an assessment of virtual wall learning media using the Padlet application by material experts, media experts and educational practitioners. The results of the validation by material experts got a final score of 88% with the "Very Eligible" criteria. The validation results by media experts got a final score of 92% with the criteria of "Very Eligible". The results of the validation by educational practitioners, namely the homeroom teacher of class VB SD Negeri 3 Pasar Panguruan, received a final score of 95% with the criteria "Very Practical". The results of the pretest the average value of students get a value of 52, 5 with the criteria of "Less Effective" and at the posttest stage the average score of students has increased to a score of 90.8 with the criteria of "Very Effective". Student learning outcomes increased by 38.3. Because of this, it can be concluded that virtual wall learning media using the Padlet application on Theme 8 Sub-theme 1 Learning 4 for V B class students at SD Negeri 3 Pasar Pangururan are deemed feasible, practical and effective for use by students during the learning process.

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