In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) is an electronic scientific journal in the scope of informatics, science, entrepreneurship, applied arts, social sciences and mathematics.
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PENERAPAN AUGMENTED REALITY PADA MULTIMEDIA PEMBELAJARAN TATA SURYA UNTUK TINGKAT SEKOLAH MENENGAH PERTAMA
Marwondo Marwondo
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI
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DOI: 10.37278/insearch.v20i2.421
Media pembelajaran tata surya berbasis multimedia ini adalah media pembelajaran berupa perangkat lunak yang berfungsi sebagai alat bantu belajar dan mengajar. Elemen-elemen informasi yang merupakan multimedia adalah teks, gambar, grafik, animasi, audio dan video. Elemen tersebut sangat membantu dalam proses pengembangan otak kanan manuasia sehingga dapat diaplikasikan dalam bidang pendidikan. Media pembelajaran berbasis multimedia ini akan sangat membantu guru mendesain pembelajaran secara kreatif, inovatif, lebih efektif mengajar dalam hal penyajian materi, menyediakan berbagai pengalaman belajar dan untuk memberikan visualisasi yang menarik. Berkaitan dengan jenis multimedia, program multimedia yang akan dikembangkan peneliti adalah multimedia bersifat drills and practice dengan metode pengembangan multimedia Sutopo (2003) yang melalui lima tahapan yaitu konsep, perancangan, pengumpulan materi, perakitan dan pengujian.
PENGARUH TRANSFER PRICING DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK
Putri Gantine Lestari
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI
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DOI: 10.37278/insearch.v20i2.422
Pajak merupakan pendapatan paling besar yang diterima oleh negara Indonesia, pendapatan dari sektor pajak ini kemudian akan dialokasikan untuk membiayai pembangunan dan pengeluaran negara. Jumlah wajib pajak yang semakin meningkat setiap tahun, namun tingkat tax ratio setiap tahun mengalami penurunan. Hal ini disebabkan sealah satunya karena adanya ppraktik penghindaran pajak yang didasari adanya faktor transfer pricing dan manajemen laba. Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing dan manajemen laba terhadap penghindaran pajak. Berdasarkan hasil penelitian didapatkan bahwa variabel transfer pricing secara parsial tidak berpengaruh terhadap penghindaran pajak, dan variabel manajemen laba berpengaruh positif terhadap penghindaran pajak dan secara simultan transfer pricing dan manajemen laba berpengaruh signifikan terhadap penghindaran pajak
PERANAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN
Anike Putri
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI
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DOI: 10.37278/insearch.v20i2.423
Penelitian ini bertujuan untuk mengetahui peranan sistem pengendalian manajemen terhadap kinerja perusahaan. Penelitian ini dilakukan pada Unit Pembangkitan Saguling. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif kualitatif. Data yang digunakan adalah data primer. Data primer bersumber dari hasil observasi, dokumentasi, dan wawancara. Berdasarkan hasil penelitian, disimpulkan bahwa sistem pengendalian manajemen berperan terhadap kinerja perusahaan.
PENGARUH PERENCANAAN PAJAK, FREE CASH FLOW DAN EARNING PRESSURE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2017- 2019
Kaca Dian Meila
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI
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DOI: 10.37278/insearch.v20i2.424
Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Perencanaan Pajak, Free Cash Flow dan Earning Pressure Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2017-2019. Objek dari penelitian ini adalah laporan keuangan perusahaan dengan atau karakteristik yaitu perencanaan pajak, free cash flow, earning pressure dan manajemen laba. Populasi dari penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sampel yang digunakan dalam penelitian ini sebanyak 53 perusahaan manufaktur sub sektor makanan dan minuman. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan uji statistik dan uji hipotesis dalam tingkat signifikansi α = 0,05 dapat dibuktikan bahwa secara parsial perencanaan pajak tidak berpengaruh terhadap manajemen laba, sedangkan free cash flow dan earning pressure berpengaruh signifikan terhadap manajemen laba. Secara simultan, perencanaan pajak, free cash flow dan earning pressure berpengaruh terhadap manajemen laba.
ANALISIS VALUASI NILAI SAHAM PERUSAHAAN INDUSTRI PULP & PAPER MENGGUNAKAN METODE DISCOUNTED CASH FLOW VALUATION DAN RELATIVE VALUATION UNTUK PENGAMBILAN KEPUTUSAN PERIODE 2015-2019
Johannes Kristian Siregar
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI
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DOI: 10.37278/insearch.v20i2.427
This study aims to determine how much the intrinsic value of PT. Indah Kiat Pulp & Paper Tbk. (INKP), Tjiwi Kimia Paper Factory Tbk. (TKIM) and Fajar Surya Wisesa Tbk. (FASW) listed on the IDX in 2015-2019 where the stock valuation is calculated using the Dividend Discount Model, Free Cashflow to Equity and Price Book Value methods to determine whether the company's stock is undervalued or overvalued, making the right decisions for potential investors based on value. intrinsic value and knowing which method is the most accurate. The sample in this study were three companies that had complete financial statements and distributed dividends during the research year and had the most significant spike in stock prices. Data collection techniques in this study using purposive sampling technique and the data used is secondary data. The conclusion in this study is that in general, INKP and TKIM stocks are undervalued and FASW is in overvalued condition. The most accurate stock valuation method in this study is the Price Earning Ratio because it has the smallest RMSE value.
ANALISA LAYANAN RITEL KONVENSIONAL DALAM MENGHADAPI PPKM DIMASA PANDEMI COVID 19
Dikdik Purwadisastra;
Elan Rusnendar
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI
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DOI: 10.37278/insearch.v20i2.428
This study aims to see how respondents respond to conventional retail stores during the Covid 19 pandemic, especially after Emergency PPKM and PPKM levels one to four, the method used in this study is qualitative with a descriptive approach to population in this study is not limited because people living in Indonesia who are visiting conventional retail stores while the sampling technique is accidental sampling, it is known that there are 100 respondents, the results obtained are that the majority of respondents rarely shop at conventional retail stores due to several factors, including security that is not guaranteed, especially during the covid 19 pandemic, comfort is also still lacking. not comfortable and of course the variety of products that are still inferior to the marketplace or online retail. The solution is that conventional retailers must continue to improve the service system, for example serving pick-up and delivery of consumer goods by ordering via social media with free shipping for a limited kilometer radius, as well as adding a variety of goods that are still considered limited by consumers.
PELAPORAN KEBERLANJUTAN SEBAGAI TANTANGAN BAGI PENGUKURAN KINERJA KEUANGAN, TATA KELOLA PERUSAHAAN SERTA UKURAN PERUSAHAAN
Azwani Aulia
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI
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DOI: 10.37278/insearch.v20i2.429
A sustainability report is a report made by a company that is useful for internal and external parties of the company, because this report is used as a company communication tool in disclosing company activities that are not only focused on profit, but also planet & people, as a form of feedback in responding to needs. all stakeholders and provide confidence that the company can maintain its business sustainability. This study aims to determine the effect of corporate governance, company size, financial performance on sustainability reporting either partially or simultaneously. This type of research is quantitative with a descriptive approach. The results showed that simultaneously ROA, DER, company size and corporate governance had an effect on sustainability reporting. While partially shows that return on assets, debt to equity ratio and firm size affect the quality of sustainability report disclosure, while the audit committee and managerial ownership have no effect on sustainability reporting.
KEBERMAKNAAN HIDUP PADA PEKERJA SEKS KOMERSIAL (PSK) YANG TERINFEKSI HIV/AIDS DI KOTA BANDUNG
Dimas Isnain Widyawan;
Erwin Fazrin;
Cahyaning Widhyastuti
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI
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DOI: 10.37278/insearch.v20i2.434
The meaning of life is the appreciation of the individual in finding something valuable or important for the individual himself. Meaningless living conditions are often faced by sex workers who are infected with HIV/AIDS because of discrimination and stigma that they get from society. This study aims to provide an overview of the meaning of life, the process of achieving and the factors that influence the meaningfulness of life for sex workers who infected by HIV/AIDS. This study uses a qualitative method with a case study approach. The sample in this study were 2 sex workers infected with HIV/AIDS in Bandung. The data were collected by using in depth interview and observation that held for two times. The data were analized using the descriptive analysis technique. Based on the data obtained, the results show that the two subjects basically have unique ways and patterns in interpreting their lives. Both can find the meaning of their respective lives. The first subject interprets his life to establish household relationships and raise his children while the second subject interprets his life in a way that is useful for the environment, especially his family. This is influenced by relationships with the environment and family, appreciation of the profession and appreciation of love.
PENGARUH KECERDASAN EMOSIONAL DAN KOMUNIKASI INTERPERSONAL TERHADAP KINERJA GURU SMA DAN SMK NEGERI DI KOTA BANDUNG
Ayu Nike Retnowati;
Rifna Alfiyah Hasanah
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI
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DOI: 10.37278/insearch.v20i2.448
The educational process would never be separated from the role of teachers as educatior . For students, a teacher will be a helpful part of teaching and learning. Teachers are also one of the professionals who contribute to improving a country's human resource quality. Assessment of performance is one of the controls for maintaining the quality of instruction. The purpose of this study is to identify the description of Emotional Intelligence and Interpersonal Communication on Teacher Performance, as well as the amount of their influence on the performance of SMA and SMK Negeri teachers in Bandung. The descriptive verification with a quantitative approach was employed as the research method in this study. SMA and SMK Negeri in the city of Bandung, has a total of 43 schools and 2,829 instructors. In this study, 141 instructors from ten different schools made up the sample. Probability sampling with Cluster Random Sample methodology was utilized as the sampling method. Emotional Intelligence, Interpersonal Communication, and Teacher Performance were all determined to be in the good group, according to the study's findings. Results Emotional Intelligence had a 48.1% effect on teacher performance, Interpersonal Communication had a 33.1% effect on teacher performance, and Emotional Intelligence plus Interpersonal Communication had a 52.8% effect on teacher performance, according to the determination test.
PENGARUH BRAND IMAGE DAN BRAND TRUST TERHADAP MINAT MENGGUNAKAN LAYANAN JASA PENGIRIMAN BARANG PT POS INDONESIA
Ratih Hadiantini;
Aninditha Putri kusumawardhani;
Adhitya Reynickha Fatullah
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI
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DOI: 10.37278/insearch.v20i2.449
Tujuan penelitian ini adalah untuk mengetahui gambaran brand image, brand trust terhadap minat menggunakan pada layanan jasa pengiriman barang PT Pos Indonesia serta pengaruhnya baik parsial maupun simultan. penelitian ini juga menggunakan metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif. dengan mengambil sample 100 mahasiswa yang ada di Kota Bandung, teknik pengambilan sampling yang digunakan dalam penelitian ini adalah simple random sampling yang merupakan bagian dari probability sampling. Metode pengumpulan data menggunakan data primer dan data sekunder . berdasarkan hasil penelitian diperoleh bahwa brand image termasuk kedalam kategori cukup baik, brand trust berada pada kategori cukup baik, dan minat menggunakan berada pada kategori buruk. Berdasarkan hasil uji koefisien determinasi diperoleh bahwa brand image berpengaruh sebesar 88,6% terhadap Minat Menggunakan. Brand trust berpengaruh sebesar 88,4% terhadap Minat Menggunakan. Brand image dan brand trust berpengaruh sebesar 94,1% terhadap Minat Menggunakan.