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Friesca Berlianie Poetri; Selvy Afrioza; Rina Puspitasari

Jurnal Sains dan Kesehatan (JUSIKA) 2022 Universitas Muhamadiyah Manado

Menstrual pain caused by the release of excess prostaglandin causes the increasing contraction of the uterus, a common gynecology disorder in young women that can interfere with learning and social activity. Based on a preliminary study in the village of the gadung young women take pharmacological medicines and warm compresses to hold or reduce menstrual pain. The study to learn the aromatherapy of cinnamon on primary menstrual pain in young women in the village of gadung tangerang. This method of research USES quantitative with research design quasi nity, one group pre-existing and post-existing. The study conducted according to the inclusion and exclusion criteria amounts to 38 respondents and instrument of the observation sheet. That was done with Shapiro wilk and a statistic wilcoxon signed rank. Studies show 7 days of cinnamon aromatherapy intervention, a scale of pain reduced from 1.79 to 1. Wilcoxon signed rank test results of a significant influence between the scale of pain before and after an intervention on cinnamon aroma recipients in the village of gadung sand. Aroma of cinnamon therapy may be an alternative to reduce menstrual pain.

Lutfiyatul Fahrieyah; Yayat Suharyat

Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri 2022 Universitas Maritim AMNI Semarang

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.

Puput Novita Sari; Yayat Suharyat

Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri 2022 Universitas Maritim AMNI Semarang

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..

Fitriana Putri, Rena Naena; Nuswandari, Cahyani

Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

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.

Muhammad Mirza Rifandy Akhbar; Andy Kartika

Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

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

Muhammad Resky; M. Syakhil Afkar R; Catur Febri Nusahid; Lusiana Lusiana; Yayat Suharyat

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2022 Pusat Riset dan Inovasi Nasional

The religious, cultural, and ethnic diversity of Indonesia is well-known. Differences in understanding, nationality, and religion are frequently the primary causes of existing difficulties, to name just a few. This study sought to ascertain the relationship between eighth-grade students at SMP Royal Wells Middle School's knowledge and understanding of Islam and the Pancasila ideals. This study used a quantitative research method using a correlational approach. Understanding of Pancasila values is variable Y in this study, while Islamic religious knowledge is variable X. The population of this study consisted of 20 students, and the method of data collection used in it was distributing a questionnaire to eighth-graders at Royal Wells Middle School. The findings revealed a moderate link between Pancasila ideals and knowledge and understanding of Islam. Students can thus use the information on religious values and Pancasila both in the context of the classroom and in the community.  

Nugroho, Naufal Adi; Nugroho, Naufal Adi; Hersugondo Hersugondo

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

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.

Suryo, Rahardian Suryo Utomo; Ika Rosyada Fitriati

Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no  effect on the capital structure.

Achmad Basuki; Jaeni

Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

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.

Milaedy, Verinaapril; Milaedy, Verinaapril; Nuswandari, Cahyani; Muhammad Ali Ma'sum

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

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

Wahyu Indriani; Wahyu Indriani; Ida Nurhayati

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

This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements. The factors tested in this study are company size, profitability, audit opinion, leverage, liquidity, company age. This study uses a quantitative method. The purpose of sampling was chosen as the sampling technique. The financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020 are the population in this study. This study consisted of 536 populations and through the specified criteria, 501 companies were selected as samples. From the data that has been collected then tested using logistic regression at a significant level of 5 percent. The results of this study indicate that profitability and company age significantly affect the timeliness of submitting company financial statements, while company size, audit opinion, leverage and liquidity do not significantly affect the timeliness of submitting financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020.

Komariatun, Komariatun; Mutamimah, Mutamimah

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

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.

Herawati, Tri; Gian Fitralisma; Indah Dewi Mulyani; Muhammad Syaifulloh

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

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.

Putri Ulfa; Syariefful Ikhwan; Dwi Harini

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

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.

Ika Susanti; Ninik Dwi Atmini

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

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.

Tarno Tarno; Muhammad Yusnan; Salsa Welyana; Siti Maryam; Mufirda Mufirda

Jurnal Pengabdian Masyarakat Indonesia Sejahtera 2022 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The purpose of this community service activity at SD Negeri 3 Lamangga is to help students become more proficient in managing Preschool Field Introduction Program activities. Students will practice direct observation of school culture, observation to develop competence, and direct observation of the learning process in class during this community service activity. Teachers, staff and supervising lecturers at SD Negeri 3 Lamangga also guide students in carrying out this observation activity so that it can be realized in further activities. The method used in this service uses a field survey method. This program involves school principals and teachers at SD Negeri 3 Lamangga. The results of this service show that students have achieved the indicators set such as observation, attitude and discipline very well with a score weight of 1075.03 with an average score of 89.59.

Samsul Fajeri; Husin; Farida Hendriyani; Abdul Rashid bin Abdul Aziz

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

Memorizing the Koran is one form of our efforts to get closer to Allah SWT through His words. The tilawati method is a book of teaching and learning methods to read the Koran with a balanced classical-read-listen approach. The implementation of the Tilawati Method in learning the tahfidz of the Koran to improve the quality of reading the Koran is a process of reading verses that must be memorized perfectly and becomes a good quality reading. This study aims to find out how the tilawati method becomes a method that focuses on how to read the Koran easily and pleasantly, by using this tilawati method students can find out how to recite the Koran so that reading the Koran becomes quality reading at TPA Hidayatul Science Unit 332 Village Paliat. The methodology used in this study was carried out by field observation which is a descriptive qualitative research. Based on the results of this study, the Implementation of the Tilawati Method in Tahfidz Koran at TPA Hidayatul Ilmi Unit 332 in Paliat Village can support learning tahfidz Koran because it makes it easier for teachers and students to teach and learn, and improves the quality of reading and memorizing the Koran, can make it easier for children to read the Koran well and correctly in accordance with applicable rules, making students fluent in reading the Koran and avoiding mistakes in the meaning of the Koran

Samsul Fajeri; Husin; Anggun muthoharoh; Abdul Rashid bin Abdul Aziz

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

Arabic is a foreign language which is quite difficult to understand for children who are just learning another language, besides their mother tongue. There are many obstacles encountered by educators in the introduction of Arabic to children. It is very important for the teacher to choose the right method to make learning more fun and easy to understand. Therefore in this study the researcher has the goal of increasing children's understanding of learning Arabic using the Total Physical Response method. This research was conducted at MIN 14 Hulu Sungai Tengah. This study uses a qualitative descriptive field research method. The results of this study indicate that the TPR method: easy to understand and apply, does not require more power, does not require additional fees, contains elements of game movement so that it can relieve stress on children, learning time becomes more efficient, communication between teachers and children becomes more effective the child becomes more expressive

Muhammad Nasir; Husin; Maria Ulfah; Abdul Rashid bin Abdul Aziz

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

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.

Samsul Fajeri; Husin; Ma'rifah Shaleha; Abdul Rashid bin Abdul Aziz

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

Education is learning and knowledge that is passed down from generation to generation through learning and training. One educational institution that is no less important to build is religion-based education, such as the Tahfidz Al-Qur'an Education institution. At this time the tahfidz program was very popular and respected by various institutions. This study aims to describe how the tahfidz program is implemented in early childhood at the Tahfidz Nazra Cendikia Barabai House. This research uses a descriptive qualitative research type. The results of the research show that the implementation of the tahfidz program at the Nazra Cendikia Hulu Sungai Tengah House consists of three main activities, namely planning, implementation and evaluation. The planning of the tahfidz program starts with discussions with the leaders and all tahfidz teachers. The implementation of the tahfidz program includes initial activities, namely greetings, prayers and reading blessings, followed by reading hypnotherapy, then murajaah together. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods. The main activity is that the students give it to the teachers, before reading the memorized surah the child reads the Iqra or Al-Qur'an first. And finally the closing activity is the delivery of the surah that will be memorized next, murajaah memorization and reading prayers after learning. The assessments used are daily and semester assessments. The methods used are the makhraji, Jibril, ummi, and hypnotherapy methods