Publication Search

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

The purpose of this study was to analyze the role of GCG in moderating the influence of Economic CSR, Environmental CSR and Social CSR on Corporate Value. In this study use of purposive sampling method, using certain considerations relevant to the research objective. The number of samples obtained are 13 SOEs listed on Indonesia Stock Exchange  in the 2017-2020. The data were analyzed using panel data regression with the Eviews program. The results of the study indicated that economic CSR has an effect on corporate value, however environmental CSR has no effect on corporate value and social CSR has a negative effect on corporate value. GCG can weakens the relationship between Economic CSR and corporate value and GCG does not moderate the relationship between Environmental CSR and corporate value, however GCG can strengthen the relationship between Social CSR and corporate value.

This study aims to describe and analyze the effect of student discipline on learning achievement in fourth grade students of SD N Batursari 01 Mranggen in the 2021/2022 Academic Year. This type of research is descriptive statistics. The population in this study were all fourth grade elementary school students, totaling 200 students. The research sample was selected by cluster sampling technique. The research data was collected using a questionnaire method given to 117 students from SD N Batursari 03 Mranggen, SD N Batursari 02 Mranggen, and SD N 01 Mranggen. The data obtained were tested using a simple regression test with the help of the SPSS for Windows version 16.0 . program The results of this study indicate that student discipline is classified as very high with an average of 79.38. The test results show that the student discipline variable has a significant effect on the student achievement variable, with the results of the calculation tcount = 2,513 meaning tcount > ttable (ttable = 1.9808). Thus, one of the reasons for the high and low learning achievement of students is the discipline of students by 52%, but it is also caused by other factors of 48%, both internal and external factors.

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

The purpose of this principal's action research was to improve the pedagogical competence of teachers at SD Inpres XXXVII Uneng City in preparing assessment administration through academic supervision. The type of research used in this research is school action research. The activities in this study consisted of action planning, action implementation, observation, and reflection stages. Data collection techniques used class observation techniques. The observation instrument used was the teacher's ability assessment tool (APKG) in the form of a learning administration assessment instrument. The data analysis used is a comparative descriptive analysis technique. Quantitative data obtained is described in the form of words or explanations. Furthermore, data comparisons are carried out to ensure whether there is an increase in the ability of teachers in the assessment of learning administration. The results of the study show that academic supervision can improve the ability of teachers to prepare assessment administration in learning at SD Inpres XXXVII Uneng City 26.2%.

The purpose of this study is to overcome the problem of learning that is not optimal in class XI students of SMA 1 Tambun Utara, and the lack of attractiveness in PAI lessons because the method used is too monotonous so that it makes students feel bored quickly, there are problems in the use of learning media that make student learning outcomes not good. In the case of SMA 1 Tambun Utara, the delivery of material by the teacher in the learning media uses the lecture method, where the teacher is more active in speaking and students tend to be silent to listen, thus making students unable to master the material well. To overcome it all, researchers suggest using new media such as demonstrations, as a way to increase students' interest in learning. The Demonstration Method is a medium that has elements of demonstration. This study is intended to answer the problem "Whether the use of demonstration methods in PAI subjects can improve student learning outcomes at SMA 1 Tambun Utara", these problems are discussed through classroom action research carried out through the stages of planning, implementation, observation, and reflection. Research data obtained through classroom observation and documentation of the results of actions carried out data from effective teachers, with this research it will be known that there will be an increase or decrease in student learning outcomes after the implementation of the demonstration method in PAI subjects at SMA 1 Tambun Utara.

This study aims to explain the implementation of the demonstration method in learning Islamic religious education at SMA Negeri North Tambun. This research uses a descriptive qualitative approach. Methods of data collection using non-participant observation methods, semi-structured interviews and documentation. The subjects of this study were the principal, Islamic education teachers and class XII IPA students. The data validity was done by using data triangulation technique and source triangulation technique. Data analysis includes data collection (data collection), data reduction (data reduction), data display (data presentation) and conclusion drawing / verification. The result of this research is that in teaching Islamic Education the teacher uses the demonstration method by applying three stages, namely preparation, implementation and evaluation of learning. Preparation for learning the teacher prepares learning tools, formulates goals to be achieved, prepares the necessary tools or media and estimates the time that will be used in learning. The supporting factors are the presence of professional teachers, media, adequate facilities and infrastructure, making it easier for students to understand what is being learned..

One way to maintain business continuity in the midst of intense competition is to maintain customer satisfaction. Product diversity is considered important here because the more diverse the number and types of products sold in one place, the customer will feel satisfied if he makes a purchase at that place and he does not need to make a purchase elsewhere. In addition, good service makes it easier for customers to find the goods they want. The purpose of this study was to analyze and explain the effect of product diversity, service quality mediated by the effect of customer satisfaction on repurchase intentions. The analysis technique that will be carried out in this research is descriptive analysis, instrument test, multiple linear regression analysis, model test, and hypothesis testing. The minimum sample selected in the study was 92 respondents. The adjusted R² value of 0.301 means that the effect of the product diversity variable (X1) and service quality variable (X2) on customer satisfaction (Y1) is 30.1%. The adjusted R² value of 0.422 means that the magnitude of the influence of the product diversity variable (X1), service quality variable (X2) and customer satisfaction (Y1) on repurchase intention (Y2) is 42.2%

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing.    Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax

This study aims to assist a non-profit organization in compiling financial reporting automatically through the application of a simple financial reporting system. Orphanage or LKSA is an institution engaged in the social sector which is a non-profit entity. A non-profit organization is an organization that is engaged in community services that does not aim to make a profit (profit) but in its activities also requires funds for its operations so that it requires a financial report. Like other types of non-profit organizations, LKSAs are also required to be able to present reports in an accountable and transparent manner. This research was conducted at LKSA Ananda Seva Dharma which was started by conducting a situation analysis regarding the need for a simple financial application. Furthermore, the researchers designed a simple excel-based financial reporting system and implemented it in the process of preparing LKSA financial reports. The results of the study shows that a simple financial application that has been designed can be used by LKSA Ananda Seva Dharma for the preparation of financial statements so that the preparation of financial statements can be done more easily and efficiently. In addition, the financial statements produced are in accordance with non-profit accounting standards and describe the financial condition of LKSAs in full, so that accountability for the resources provided can be better described through these financial statements.  

The share price is the value determined by the strength of the offer to buy and sell shares in a certain market mechanism and is the selling price from one investor to another. Stock price is one indicator of company management. Success in generating profits will provide satisfaction for rational investors. This study aims to provide empirical evidence of the effect of the variable eps, profitability ratios, liquidity ratios, and solvency ratios on stock prices in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for 3 periods, namely 2018-2020. Based on the results of the study, it is proven that: Earning Per Share (EPS) has a significant effect on stock prices. Profitability Ratio (ROE) has no significant effect on stock prices. Liquidity Ratio (CR) has no significant effect on stock prices. Solvency Ratio (DER) has no significant effect on stock prices.  

This study aims and is useful to examine and analyze the impact of professional competence, work discipline, and transformational leadership on teacher performance, and whether professional competence and work discipline on teacher performance can be moderated by transformational leadership. The purpose of this research is to explain, as well as expand from previous research, namely about how the influence of professional competence and work discipline on teacher performance with transformational leadership as moderating. The sample in this study was obtained using a simple random sampling technique in the form of a questionnaire. The object of this research is all PNS Teachers of State Junior High Schools in Pekalongan City. This research shows the product that: (1). Professional competence has a positive and significant effect on teacher performance, (2). Work Discipline has a positive and significant effect on teacher performance, (3). Transformational leadership has a negative and significant effect on teacher performance, (4) Transformational leadership cannot moderate the effect between professional competence on teacher performance, (5). Transformational leadership cannot moderate work discipline on teacher performance.

This study aims to find out how to apply the marketing mix strategy and to find out the strengths, weaknesses, opportunities and threats in implementing the marketing mix strategy at PT. Innovative Brebes Synergy. Another goal is also to find out how the strategy at PT. Brebes Innovative Synergy in dealing with competitors with other companies that have the same product. This study used descriptive qualitative method. Data collection techniques using interview and documentation techniques. Data analysis using SWOT analysis. The place and its location at PT. The synergy of Innovative Brebes with the speakers, namely the General Manager and the Quality Control division. The results showed that the application of the marketing mix strategy at PT. The synergy of Innovative Brebes in the SWOT matrix is ​​in quadrant I. The strengths of the 4P marketing mix are: product, price, while the weaknesses are: promotion and price. The threat is promotion and place. The strategy in dealing with competitors with other companies that have the same product creates a strong brand image and maintains product quality to be able to differentiate the product from other products.

This study aims to determine the effect of motivation, organizational culture, and work environment on employee performance at Yogya Mall Brebes. Methods of collecting data by observing, interviewing and distributing questionnaires to respondents of employees of Yogya Mall Brebes through offline using a questionnaire. The population of Yogya Mall's fashion division employees is 40 employees. The data analysis method is using multiple regression analysis using spss 22. The results of the multiple regression test show that the partial t test of the motivation variable has a positive effect on employee performance with a tcount value of 2.680 > from 1.68830 with a significant level of 0.02 the level is smaller of 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.943 > from 1.68830 with a significant level of 0.00 the level is smaller than 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.690 > from 1.68830 with a significant level of 0.003 the level is smaller than 0.05, has a positive effect on employee performance at Yogya Mall Brebes. Then simultaneously (F) Fcount of 2.941 > Ftable 2.87 with a probability of 0.01 <0.05, then the hypothesis that all independent variables have a simultaneous effect can be accepted.

Discipline is defined as an effort to control oneself and the mental attitude of the individual or society in developing obedience and obedience to the rules and regulations based on encouragement and awareness that arises from the heart. If it is associated with learning, the discipline of learning is more related to the mental attitude of the individual in his obedience to carrying out learning activities The research was conducted at SD Negeri Kaliwungu 01 and SD Negeri 02 in Kaliwungu Village, Kaliwungu District. The research sample was taken by purposive sampling. The variable of this research is learning discipline as the independent variable, which is measured by two sub-variables, namely learning discipline in the school environment and family environment. The second variable is learning achievement as the dependent variable. The results showed that there was a relationship between the sub-variables of learning discipline in the school environment and learning achievement, but its contribution was very weak. This can be seen from the value of the correlation coefficient is 0.064 with a significance value on both sides of 0.491>0.05. While the sub-variable of learning discipline in the family environment also has a relationship with learning achievement with the value of the correlation coefficient is 0.183 with a significance value on both sides of 0.043 <0.05. In addition, the two sub-variables are interrelated which shows the correlation coefficient value of 0.366 with a 2-sided significance = 0.000 <0.05. Overall, the results of this study also show that there is a relationship between learning discipline variables (both school and family environments) with student achievement at SDN Kaliwungu 01 and 02. This relationship is known by the Kendall concordance test with a correlation coefficient of 0.539 and Asymp. Sig. =0.000<0.05. These results indicate that there is a relationship between learning discipline and learning achievement. In addition, the magnitude of the effect on achievement is 53.9%.

Rendahnya literasi membaca siswa menjadi masalah utama dalam pendidikan di Indonesia. Literasi membaca merupakan dasar yang harus ditanamkan dalam diri siswa. Penelitian ini bertujuan untuk menganalisis faktor-faktor penghambat minat baca siswa pada sekolah dasar kelas V pada salah satu sekolah swasta di kabupaten Lembata. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan jenis penelitian studi kasus (case study). Hasil penelitian menunjukan ada dua faktor penghambat minat baca siswa sekolah dasar yakni faktor internal yang terdiri dari siswa belum lancar membaca, kurangnya motivasi dan pembiasaan dalam membaca, dan kurang memahami isi bacaan, sedangkan faktor eksternal terdiri dari lingkungan sekolah yang kurang mendukung, faktor ekonomi keluarga, kurangnnya fasilitas dan kebiasaan siswa bermain gadget.

Learning while playing, playing while learning is the principle of fun learning in PAUD. Early age at school is an effective age for developing various potentials that children have. This research is motivated by a problem, namely the application of the principle of playing while learning is still not optimal in developing multiple intelligences in early childhood. This study aims to stimulate children's brains in the long term, so that their memories are always filled with activities that give positive impressions and of course are fun for children, and to find out the Early Childhood Education (PAUD) teacher's feelings about the concept of playing while learning for early childhood. The purpose of playing is basically directed at developing children's multiple intelligences. The principle of playing while learning prioritizes playing activities rather than learning, meaning that learning activities in PAUD are more dominated by fun and exciting activities for children. The theoretical foundations in this study are: the concept of playing while learning, the notion of learning, the concept of PAUD learning, the concept of early childhood education. The approach method used in this study is a qualitative approach. The results of the study show that PAUD Dharma Bakti uses the method of playing while learning to increase the multiple intelligences of children. The conclusion of this study is that learning while playing is very effective to do. The theoretical foundations in this study are: the concept of playing while learning, the notion of learning, the concept of PAUD learning, the concept of early childhood education. The approach method used in this study is a qualitative approach. The results of the study show that PAUD Dharma Bakti uses the method of playing while learning to increase the multiple intelligences of children. The conclusion of this study is that learning while playing is very effective to do. The theoretical foundations in this study are: the concept of playing while learning, the notion of learning, the concept of PAUD learning, the concept of early childhood education. The approach method used in this study is a qualitative approach. The results of the study show that PAUD Dharma Bakti uses the method of playing while learning to increase the multiple intelligences of children. The conclusion of this study is that learning while playing is very effective to do.