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Sani Sani; James Marudut; Irfan Johari

This study aims to determine the effect of the application of the Recitation Learning Method on Students' Ability in Writing Debate Texts for Class X SMA Negeri 1 Lawe Bulan in the 2021/2022 academic year. The method used in the quantitative approach. The research approach in this thesis uses a quantitative research approach. the population in this study were all students of class X SMA Negeri 1 Lawe Bulan in the 2021/2022 academic year, totaling 92 students consisting of 4 classes. The sample in this study was 21 students, namely class X IPS 1, which was taken using a purposive sampling technique or determined sampling. As for the results of the research and discussion that have been described in Chapter IV, it can be concluded that the Application of the Recitation Learning Method as a Debate Text Writing Learning for Class X Students of SMA Negeri 1 Lawe Month in the 2021/2022 Academic Year. This is evident from the average value of the initial test of Learning Writing Debate Text for students, which is 55.71 with a standard deviation of 9.95 and an increase in the final test score with an average value of 80.48 with a standard deviation of 7.85. the student and if it is associated with the Indonesian KKM score for high school is 75, then the Debate Text Writing Learning for the final test of students is included in good ability. In addition, at the observation t value > t table which is 9.00 > 2.08, then from the results of testing the hypothesis above, it can be concluded that there is an increase in the application of the Recitation Learning Method as an Effort for Learning to Write Debate Texts in Class X SMA Negeri 1 Lawe Months Years Learning 2021/2022

Rosliana, Rosliana; Oktarini Khamilah Siregar; Rusiadi, Rusiadi; Ade Novalina; Bhaktiar Efendi +3 more

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The research objective was to determine the effect of the quality of fertilizer, technology and capital on the productivity of the people in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency. The population in this study was the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, totaling 198 people, then the determination technique was purposive random sampling. The data collection technique used a questionnaire with a Likert measurement scale. The results of multiple regression analysis are Y = 7.772 + 0.257X1 + 0.1932 + 0.348X3 + e which shows the quality of fertilizer, technology and capital have a positive and significant effect on the productivity of the people. While the results of the test (t) or partial test show that the quality of fertilizer has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.359 > t table 2.034, the technology variable has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.137 > t table 2.034, and capital also has a positive and significant effect on the productivity of the people where it can be seen that the value of t count = 2.533 > t table 2.034. Then the coefficient of determination (R2) is 0.823 (82.3%). So that it can be said that 82.3% of the variation in the dependent variable, namely the quality of fertilizer, technology and capital in the model has contributed to the productivity of the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, while the remaining 17.7% is influenced by other variables outside the model  

Firmansyah, Ipung Firmansyah; Maryono; Firmansyah, Ipung Firmansyah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance. The population of this research is land and building taxpayers in Boja District, Kendal Regency with a sample of 100 taxpayers. The calculation of the sampling was calculated by random sampling using the formula Slovin and got the results as 100 respondents. Primary data using a questionnaire distributed to taxpayers This study has theoretical and implications practical. This study uses Multiple Linear Regression Analysis The results showed: 1). Tax sanctions have no significant negative effect on taxpayer compliance. 2). Tax knowledge has a positive and significant effect on taxpayer compliance. 3). Taxpayer awareness has a positive and significant effect on taxpayer compliance.

milleniasofianti; djoko wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Taxes are very important because taxes make a large contribution to state revenue.This study aims to analyze the effect of tax knowledge, taxpayer awareness, tax sanctions, tax service services on taxpayer compliance. The population used in this study is the Taxpayer of Micro, Small and Medium Enterprises in Demak Regency. Sampling in this study was carried out by purposive sampling or samples were selected based on certain criteria. The sample that will be taken in this study is as many as 110 taxpayers in Demak Regency. Descriptive statistical tests and multiple regression tests with SPSS 22 were used to analyze the data. This study shows that the independent variable knowledge of taxation and service tax authorities have a significant positive effect on taxpayer compliance, taxpayer awareness and tax sanctions have no effect on taxpayer compliance.

Dwi Putranti, Honorata Ratna; Dwi Putranti, Honorata Ratna; Harianti, Agustina Eny

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of transactional leadership and employee career development at the Ditreskrimsus Polda Central Java. The population used in this study were all employees who worked as many as 70 respondents, with proportional stratified random sampling. The source of the data used is primary data, with the data collection method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of linear analysis state that transactional leadership and career development have a positive effect on employee performance. The value of the coefficient of determination and career development can explain the variation in employee performance variables of 58.3%. The results of the hypothesis using statistical tests are obtained that transactional leadership has a positive and significant effect on employee performance and career development which is positive and significant on employee performance.

Sinaga, Nabila Sabrina Asma Sinaga; Gregorius N. Masdjojo

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Banking is one of the business entities that collects funds from the people in the form of savings and distributes them back to the people in the form of credit or in the form of savings in order to raise the standard of living of the people. The population of this study are banking companies registered with the Financial Services Authority (OJK) in the 2016-2020 period. The sampling technique in this study uses the panel data regression method, with a total of 50 banking companies that issue financial statements according to predetermined criteria. The results of this study indicate that the Loan to Deposit Ratio (LDR) variable simultaneously has a significant effect on bank lending. Meanwhile, Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Net Performing Loans (NPL), and Operating Expenses on Operating Income (BOPO) have no significant effect on bank lending.

Fiar, Ahmad Alfiar; Jaeni

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention

Malida Salma Arum Ndalu; Djoko Wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of the e-system of taxation, tax incentives, taxvsanctions, and service quality on individual taxpayer compliance in paying taxes. This research was conducted on individual self-employed taxpayers registered at KPP Pratama Jepara. This research is a quantitative research using primary data sources with distribution via google form link. The population in this study were all takxpayers who are independent workers who are registered at KPP Pratama Jepara. The data analysis technique used multiple linear regression analysis wich was processed in the SPSS version 24 program. The result showed that the e-system of taxation, tax incentives, tax sanctions, and service quality had a significant positive effect on taxpayer compliance.

Riski, Riski Amaliya; Maryono, Maryono

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

Hafidz Syuhud; Kawakib

jurnal Riset Rumpun Agama dan Filsafat 2022 Pusat Riset dan Inovasi Nasional

Philosophically about the concept of mashlahah al-Ghazali, is not just an effort to gain benefits or avoid mafsadat. But more than that, the real key to maslahah lies in maintaining maqashid al-syari'ah al-khamsah, namely the guarantee of safety or preservation of religion, soul, mind, lineage, and property. The meaning of freedom from the perspective of maslahah al-Ghazali is a person's mental attitude that describes a sincere and sincere acceptance in carrying out an obligation as a manifestation of his religious awareness. Freedom has absolutely nothing to do with choice, because it is a positive response from an individual in carrying out his duties as a servant of Allah, whether he chooses it or not. So the essence of freedom here is sincerity. Namely, the ability to carry out the provisions of the Shari'ah without feeling any pressure. This is the freedom of fiqhiyah, a nuance of freedom that releases a person from fear, anxiety and worry, as well as all forms of worldly 'miracle' bonds, which are born as a psychological effect of one's loyalty in carrying out divine values ​​sincerely and correctly.    

Aulia Debby Pelu; Hamka Sangkala; Akbar Mahfudz Ismail

Jurnal Sains dan Kesehatan (JUSIKA) 2022 Universitas Muhamadiyah Manado

Jackfruit leaves are one of the medical plants that have many benefits. In general, jackfruit leaves are known as animal feed, but behind their function as animal feed, jackfruit leaves have health benefits because jackfruit leaves contain antimicrobials including flavonoids, tannins, saponins that can dissolve in water and can work to damage cytoplasmic membranes and denature cell proteins bacteria. Staphylococcus aureus is a gram-positive bacterium and is arranged in clusters (like grapes). Some infectious diseases caused by these bacteria are impetigo, boils, acne, wound infections, toxic shock syndrome, and other types of pathogenic. This study was conducted to determine the effect of jackfruit leaf extract dissolved using 70% ethanol as a solvent on the growth of staphylococcus aureus bacteria. The method used is the maceration method for the phytochemical screening test, and the disc diffusion method for the antibacterial activity test. The results of the phytochemical screening contained secondary metabolite compounds in jackfruit leaves and for the results of the antibacterial activity test of jackfruit leaf ethanol extract against the growth of staphylococcus aureus bacteria there was antibacterial activity inhibition with high inhibition at 80% concentration with a diameter of 13mm.

Effendi, Fabiola Dinda; Tantina Haryati; Effendi, Fabiola Dinda

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Stock investment in the capital market promises two forms of profit, capital gains and dividends. In addition to high profits, stock investments also have a high risk of loss because stocks have a nature high return-high risk. One of the risks posed is the ups and downs of stock prices that occur at any time can cause losses such as capital loss. The purpose of this study was to determine the effect of ROE, DER, and exchange rates on stock prices in BUMN listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique is a purposive sampling technique. The sample obtained amounted to 13 companies. The results of the analysis using SmartPLS 3.0 shows that ROE has a positive and significant effect, DER has a negative and significant effect, while the exchange rate has no significant effect on stock prices.

Pucantika, Nichen Ria Pucantika; Sartika Wulandari

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examine the analysis of the effect of management compensation, profitability, capital intensity, and leverage on tax avoidance in mining sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling in order to obtain 32 mining sub sector companies. The results showed that the variable of management compensation, capital intensity, and leverage had on effect on tax avoidance. While the profitability variable has a significant negative effect on tax avoidance. For the upcoming research, it is expected to apply other independent variable which have highly connection with tax avoidance as dependent variable. Furthermore, the research is expected to choose different company as well, in order to receive the accurate result and to describe the actual situation/condition.

Afifah Fadhilah; Andi Kartika

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

The purpose of this research is find out how the influence of firm size, free cash flow, leverage, and profitability on earnings management. The population used in this study uses hotel, tourism, and restaurant sub-sector service companies listed on the Indonesia Stock Exchange (IDX) in 2013-2020.  The test results show that firm size and profitability have a positive effect on earnings management, this indicates that the larger the firm size and the level of profit, the greater the opportunity for management to practice earnings management. Free Cash Flow has a negative effect on earnings management, this shows that if the amount of free cash flow is low in a company, the higher earnings management practices will be. Leverage has no effect on earnings management, this shows that the level of leverage does not make management perform earnings management.

Hanurani, Norma Yustia; Jaeni

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of employee perceptions of the culture of honesty, whistleblowing system and internal control system on fraud prevention. This study is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale. The population in this study were all employees of PT BPR BKK Pekalongan Regency (Perseroda). The sampling technique used purposive sampling with sample criteria, in order to obtain a sample of 104 people. The data analysis technique used multiple linear regression analysis using the SPSS version 25 program. The results showed that the culture of honesty and the internal control system had a positive and significant effect on fraud prevention. Meanwhile, the whistleblowing system has no effect on fraud prevention.

Hidayatul Aini; Andi Kartika

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.

Halimatus Sa'diyah, Sukma; Dwi Suhartini

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.

Aru, Yudha Aru Putra; ListyoriniWahyu Widati

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This research was aimed to investigate the effect of profitability, capital structure, firm size, and dividend policy on firm value. Measurement of firm value in this research used price to book value (PBV). This research used manufacturing companies of food and beverages industry listed on Indonesian Stock Exchange for periode 2016-2020. The sample selection method used purposive sampling technique and obtained 44 samples. The data analysis used multiple linear regression test with SPSS 25 were used to analyze data. The result of analysis showed that capital structure, firm size and dividend policy has no effect on firm value. On the other side, profitability has significant positive effect on firm value.

ADE SITORUS, SUNDAY; ANAS, AMRIL; PARLINDUNGAN SIHOMBING, WILLIAM

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

The purpose of this study was to determine the relationship between increasing skills, self-motivation and workforce supply strategies that directly and indirectly affect HR career development through work productivity as an intervening variable. This study only describes the effect of career advancement through skill improvement, HR self-motivation and labor supply strategies by the government that affect HR work productivity, where skill improvement, self-motivation and workforce provision are government programs to help improve career advancement through work productivity. . The novelty of this research is improving skills, self-motivation and strategies for providing manpower to increase HR careers and work productivity. The research method used in this research is descriptive quantitative research method using path analysis. Partially, only the skill improvement and self-motivation variables have a positive and significant effect on the work productivity variable and the HR career improvement variable. Meanwhile, simultaneously, the variables of increasing skill and self-motivation have a positive and significant effect on the work productivity variable through the HR career improvement variable as an intervening variable. With the increase in the skills possessed by HR, they will always motivate themselves to be better and can increase their competence, so that it will affect their ability to be productive, so as to be able to create work productivity of each individual which leads to increased employee performance.

Milleani, Artin; Maryono

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Motor vehicle tax is a type of provincial tax in local taxes. In increasing regional income, motor vehicle taxpayer compliance plays an important role. The value of arrears in the Kendal Samsat shows that there is still a lack of compliance in paying taxes.This study aims to examine the effect of tax knowledge, tax socialization, awareness of taxpayers and mobile samsat on motor vehicle taxpayer compliance in Kendal Regency. The population and sample were carried out on taxpayers registered at SAMSAT Kendal and obtained 100 respondents using the formula solvin. Data collection uses a questionnaire with incidental sampling technique. Data analysis used multiple linear regression. The results showed that knowledge of taxation, socialization of taxation, awareness of taxpayers and mobile Samsat had a positive and significant effect on compliance with motorized vehicle taxpayers in Kendal Regency.