Publication Search

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

The purpose of this study is to see how the understanding of financial planning, financial management, and the implementation of PSAK 109 impact the way zakat organizations in Madiun Karesidenan report their finances. This research is quantitative and uses multiple linear regression analysis. The research shows that the implementation of PSAK 109 does not affect the financial reporting of zakat organizations; instead, the understanding of financial planners and financial managers improves financial reporting. This shows that financial planners and financial managers still do a poor job in understanding and implementing Islamic financial accounting standards (PSAK 109). This study suggests that financial planners and financial managers should be trained and educated about PSAK 109. In addition, zakat organizations should be trained and assisted in the implementation of PSAK 109 to obtain accountable financial statements

Income tax is one of the tax revenues whose revenues dominate tax revenues at KPP Pratama Ngawi, one of which is corporate income tax. The purpose of this study is to test the influence of ownership of Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer compliance with corporate income tax revenue. The 4 variables studied include ownership of the Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer compliance as independent variables and corporate income tax revenue as a dependent variable. This study was tried at the Primary Tax Service Office located in the Ngawi area. The study employs multiple linear regression analysis as well as hypothesis testing. The data used comes from primary data. The procedure for taking illustrations used is purposive sampling with illustration measurements using the formula slovin alpha 10%. The results of the study show that the obligation to own an NPWP with PKP status, Tax Collection, and Taxpayer Compliance have a significant negative effect on Corporate Income Tax. On the contrary, Tax Checking has a significant positive influence on Corporate Income Tax. Regarding this, it means that if it continues to be many tax auditors check taxes until corporate income tax revenues continue to increase

This study aims to analyze the influence of religious awareness, social awareness, and payment convenience on the level of public participation in paying zakat, infaq, and sadaqah (ZIS) at BAZNAS in Ponorogo Regency. The research method employed is quantitative, with data collection through questionnaires. Data analysis was performed using multiple linear regression. The results indicate that religious awareness negatively affects the level of public participation in ZIS payment. Meanwhile, social awareness and payment convenience have a positive influence on this participation level. These findings suggest that increasing social awareness and providing easier payment systems can encourage public participation in paying ZIS, while the factor of religious awareness requires further study regarding its negative influence. This research contributes to BAZNAS in Ponorogo Regency in formulating strategies to increase public participation in ZIS payment.

This research aims to determine the influence of service quality and perceived value on customer loyalty of ATM card users at BSB Syariah KCP UIN Raden Fatah Palembang through satisfaction as an intervening variable. This research uses primary data with a quantitative approach in the form of distributing questionnaires with a sample collection method using purposive sampling with the Hair et.al formula which received as many as 150 respondents. The research instrument testing technique uses SEM-PLS using an analysis tool in the form of SmartPLS version 3.0. The results of this research show that: (1) service quality has a positive and significant effect on customer loyalty; (2) perceived value has a positive and significant effect on customer loyalty; (3) service quality has a positive and significant effect on customer satisfaction; (4) perceived value has a positive and significant effect on customer satisfaction; (5) customer satisfaction has a positive and significant effect on customer loyalty; (6) service quality has a positive and significant effect on customer loyalty through customer satisfaction as an intervening variable; (7) perceived value has a positive and significant effect on customer loyalty through customer satisfaction as an intervening variable.

Corporate ethics in the company is very important because it becomes a reference for making policies in the company. CV. NCK Collection is a branch company in Banjar City. In carrying out its business activities, the CV carries out many policies that are considered ineffective, especially in its human resource management policies. This ineffective policy concerns layoffs, recruitment, a system of salaries and overtime wages, employee demotion and human rights issues. The purpose of this study is to discuss the ineffectiveness of the policies made by CV. NCK Collection with corporate ethics that should be noticed. The research method used in this research is a qualitative method with primary and secondary data sources. Primary data sources were obtained through unstructured interviews and secondary sources were obtained through literature studies. The results of this study found that the CV.  NCK Collection was proven to experience policy ineffectiveness, especially in human resource management policies. 

The purpose of this study is to ascertain how innovatice behavior and creativity affect the productivity of millennial workers in Bandar Lampung's tourist and hospitality sector. In order to accomplish this, a quantitative technique was used in the research, and data was gathered via a Likert scale questionnaire. Because the exact number of population members is unclear, the study used a purposive sampling method to establish the sample size, which amounted to 150 respondents. Software called SPSS 26 was used to examine research data, instruments, and hypothesis testing. This study employed multiple linear regression analysis as its analysis approach. The study's findings demonstrate that innovative and creative behavior benefit millennial workers' performance in the tourism and hospitality sectors in Bandar Lampung. Workers show efficacy in putting ideas into practice, but they are not as proactive in seeking out novel chances. Despite a propensity to be cautious when attempting new ideas, employee innovation has proved to be crucial to organizational success. As a result, encouraging innovation is crucial for raising employee performance and fostering organizational expansion.

This research aims to describe the planning, implementation, and challenges of teacher evaluation in poetry writing instruction for class X E-7 at SMA 1 Pertiwi. Data were collected through observation and documentation. The analysis results indicate that affective domain assessment involves poetry appreciation, emotional expression, and student engagement in the creative writing process. This qualitative method positively impacts students’ interest and motivation, leading to increased creativity and poetry writing skills. Empirical data show that students respond well to affective domain assessment, feeling more valued and supported, which positively affects their attitude towards writing poetry. It is recommended to integrate affective domain assessment methods more widely into the curriculum, including teacher training and the development of supportive teaching materials. This research provides valuable information for teachers and other educators to improve the quality of poetry writing instruction. Affective domain assessment methods have proven effective in creating a more supportive and inspiring learning environment. This research also highlights the challenges teachers face in conducting such evaluations.

This research is motivated by changes in the community that carries out the mitoni tradition. The mitoni tradition is a native tradition of Java pioneered by Hinduism and Buddhism, which used to be carried out in the Javanese or Kejawen way but has changed over time. This change is caused by the development of an increasingly modern era and the arrival of Islam to Indonesia. The changes that have occurred are about the elements of the ritual, from the original complete Kejawen ritual to a more spiritual tradition that has an Islamic feel without leaving the core of the tradition and the noble values contained. This research is a qualitative research that uses the type of field research and data collection using observation, interview and documentation methods. Then the analysis technique is through data reduction, data presentation and drawing conclusions. The informants in this research are the village head, religious leaders, traditional leaders and several people from Bangun Rejo Village, South Solok Regency.  The results of this study indicate that in the implementation of the mitoni tradition there are several processions carried out during the day and night, where the processions carried out during the day are not all in accordance with Islamic teachings. Along with the development of an increasingly modern era, there have been many changes in the implementation of the mitoni tradition where some people only carry out the mitoni tradition by holding a simple kenduri and thanksgiving. The implementation of the mitoni tradition also contains Islamic educational values, namely the value of faith education in the form of sungkeman, brojolan, lawuhan, kenduri and kepungan processions. The value of worship education in the form of the siraman procession. The value of moral education in the form of a procession of sending prayers and reading the holy verses of the Qur’an. With the values of Islamic education that have developed in the mitoni tradition, the people of Bangun Rejo Village still maintain the mitoni tradition to this day.

Online learning is widely used by various groups, especially in higher education/schools. Online learning has many benefits for students and lecturers due to its practical and flexible learning process. However, there are complaints in online learning, such as students having difficulty understanding the material shared by lecturers and the lack of interaction between lecturers and students, making the lessons monotonous and boring. Students also cannot review the targeted lecturers. Therefore, the Midori Clon application was created to address students' problems in online learning. The application design was developed using the Design Thinking method. The Midori Clon application offers several advantages, including a Live Video feature for more interactive sessions between students and lecturers, a Bot feature to summarize materials and translate languages, and a Lecturer Review feature to review the targeted lecturers. With these advanced features, it is expected that online learning issues can be resolved and online learning can meet the desired expectations.    

Currently, infrastructure development is a priority of the Indonesian government which aims to improve the quality of life of the community and equitable distribution of infrastructure development. The need for concrete material as a construction material also increases in line with the increase in infrastructure development. The use of recycled aggregate materials, especially granite waste, is a promising option in sustainable infrastructure development. This study was conducted with the aim of knowing the effect of partial substitution of coarse aggregates using granite waste variations on the binding time and permeability of concrete. Experimental method was chosen in this research. The levels of granite waste used were 0%; 15%; 30%; and 45% by weight of coarse aggregate or gravel. The test specimens used for the concrete bond time study were fresh concrete poured into cube molds measuring 20 cm x 20 cm x 20 cm with a minimum height of 15 cm. Testing concrete bond time using a penetrometer tool. The test specimen for concrete permeability is a cube measuring 15 cm x 15 cm x 15 cm, totaling 12 pieces and tested with a Permeability Test Apparatus (Water Permeabilty Apparatus).The results showed that partial substitution of coarse aggregate with granite waste variation did not affect the setting time of concrete up to a certain level. Based on the results of the research conducted, the initial setting time and final setting time values of 0%, 15%, 30%, and 45% granite content variations fluctuate and the coefficient of determination (R2) value in linear regression is only 0.5 and 0.3. Partial replacement of coarse aggregate with granite waste has an effect on the impermeability of concrete which meets the requirements for medium aggressive impermeable concrete. Water pressure of 5 kg/cm2 for 72 hours applied to the concrete partial replacement of coarse aggregate with granite waste variation resulted in permeability coefficient values of 4.11 x 10-12 cm/s; 3.48 x 10-12 cm/s; 2.17 x 10-12 cm/s; and 3.25 x 10-12 cm/s. The minimum coefficient value of concrete with partial substitution of coarse aggregate with granite waste is obtained at 30% by weight of coarse aggregate. Granite, whose specific gravity is greater than gravel, produces denser and more water-resistant concrete.     

Increased economic growth in the city of Parepare with the presence of buildings around the estuary. In general, the composition of concrete making materials is taken from good materials. The problem encountered in the field is that the quality of concrete in construction decreases due to brackish water, causing structural elements in the construction to become porous. Meanwhile, preventive measures are rarely or never taken. As a result, the construction life is very short. Brackish water is one of the causes of structural failure. This is due to the content of sulfate and chloride ions in water containing salt/salts that react with chemical elements in reinforcing steel resulting in corrosion of the reinforcement. The purpose of the study was to analyse the compressive strength of concrete with a mixture of clean water against the percentage of brackish water with a maintenance age of 7, 14, 21, and 28 days. The results showed that brackish water had an impact on reducing the compressive strength of concrete due to the high chemical content in brackish water such as Sulfate (SO²¯) of 52.5 in brackish water in Kenjeran and 62.5 in brackish water in mangrove. Dissolved Solids (TDS) of 15188 mg/l in kenjeran brackish water and 3436 mg/l in mangrove brackish water. Organic Content (KMnO) of 8.05 mg/l in kenjeran brackish water and 6.69 mg/l in mangrove brackish water is too high, so the chemical content contained in brackish water can damage the compounds in the cement content and decrease the strength of the materials contained in the concrete. In this case it can result in concrete having a very low durability.

This Community Partnership Program (PkM) activity was carried out at SLB Nurul Ikhsan Ngadiluwih Kediri. The service location is approximately 12 km from the PSDKU campus of Dian Nuswantoro University, Kediri. In the current era, almost all students are required to be able to master technology, especially information technology. Students' mastery of technology is used to support learning activities and improve skills. One of the software technologies used to support educational activities is Microsoft Office Basic, namely Microsoft Word and Microsoft Power Point. Special Education or Special Schools (SLB) are schools intended for children with special needs to receive basic services that can help them gain access to education. SLB is an educational institution that provides education to children with special needs so that it can be used as a provision for the child's future growth and development. Nurul Ikhsan SLB was founded by a private foundation, namely the Nurul Ikhsan Education Foundation, located in Ngadiluwih Village, Ngadiluwih District, Kediri Regency, East Java. One of the visions, missions and goals of SLB Nurul Ikhsan is that students are equipped according to their type of ability, with the aim that SLB graduates have high basic social characteristics, have knowledge, skills and independence as the basis needed to continue their studies to the next level of education. higher level, working in society, socializing and being able to develop themselves in accordance with the principles of lifelong education. Through this training activity, it is intended to provide insight and additional skills to Nurul Ikhsan SLB students to explore and practice directly operating Microsoft Word and Microsoft Power Point.

Modern agriculture has experienced a significant transformation with the introduction of mechanization technology, one of which is the use of combine harvesters. This machine has a crucial role in increasing the efficiency and productivity of crop harvests, especially in the cultivation of cereal crops such as rice, wheat and corn. This research aims to determine the effect of using a combine harvester on lowland rice productivity. This research was carried out from September to October 2023 in Tanjung Alai Village. The data analysis used in this research is linear regression analysis to analyze the effect of yield loss due to the use of a Combine Harvester (CH) on productivity. The research results showed that the use of a Combine Harvester in Tanjung Alai Village, Mukomuko Regency was able to increase rice productivity by 487.56 kg/ha (11.21%) compared to harvesting without using a Combine Harvester. The T Test results show a significant value of 0.000, meaning that the significant value ˂ ɑ 0.05 indicates that the yield loss variable when harvesting using a Combine Harvester has a real or significant effect on rice productivity. Based on the regression equation formed, every 1% reduction in yield loss when harvesting using a Combine Harvester will increase rice productivity by 79,221 kg

This study aims to: 1) Describe the profile of students' mathematical literacy abilities in the personal context domain in solving algebra problems based on components in class VII students of SMP Negeri 9 Singkawang in the 2020/2021 academic year; 2) Describe the profile of students' mathematical literacy abilities in the personal context domain in solving algebra problems based on components in class VII students of SMP Negeri 9 Singkawang in the 2020/2021 academic year; 3) Describe the profile of students' mathematical literacy abilities in the personal context domain in solving algebra problems based on components in class VII students of SMP Negeri 9 Singkawang in the 2020/2021 academic year. This research method is a qualitative research method. The subjects in this study were 30 class VII A students. The object of this study is mathematical literacy abilities in algebra material. The data collection instruments were written tests and interviews in accordance with the strategic competency indicators that had been tested with content validity, construct validity, reliability, level of difficulty and discriminatory power. The results of the study showed that: 1) Of the 30 students who took the mathematical literacy ability test, in the personal context domain the average student score was 45.83 and was in the moderate category; 2) Of the 30 students who took the mathematical literacy ability test, in the work context domain the average student score was 57.22 and was in the moderate category; 3) Of the 30 students who took the mathematical literacy ability test, in the general context domain the average student score was 54.44 and was in the moderate category.

Bullying behavior is not a new phenomenon, but has been happening in Indonesia for a long time and continues to increase. Bullying behavior is mentioned as a form of negative action based on the misuse of power and strength that is carried out intentionally and repeatedly by one or a group of students who are offensive. This study aims to determine the relationship between parenting patterns with bullying attitudes in adolescents. This study used a correlational study method with Accidental Sampling sampling technique which obtained the research subjects as many as 132 teenagers.. The data analysis technique used in this research is descriptive analysis and inferential analysis. The results of this study indicate a significant relationship between parenting and bullying attitudes in adolescents based on a sig value that is less than 0.05, which is 0.039. This study also shows the Correlation Coefficient value of -0.216 (rcount > 0.1946), meaning that there is a low and opposite correlation between parenting and bullying attitudes. This value also means that the higher the parenting style, the lower the bullying attitude in adolescents. The results of this study indicate that the highest dimension is found in the bully dimension which indicates that the bullying attitude of adolescents is mostly shown through the bullying behavior that has been carried out by the teenager. The results in this study also stated that the parenting pattern that was widely applied by the respondent's parents was permissive parenting. Parenting styles play different roles in child development adequately and depend on children's involvement in bullying behavior.

The article is the result of research aimed at describing and analyzing the relationship between Henna Dance and the Social Status of the User Community and the Role of Inai Dance in Current Berinai Night Activities. This type of research is qualitative research with descriptive methods. The research instrument is the researcher himself and is assisted by supporting instruments such as writing equipment and a camera. The data in this research uses primary data and secondary data. Data was collected through literature study, observation, interviews and documentation. The steps for analyzing data are data collection, data reduction, data presentation and drawing conclusions. The results of the research show that the Henna Dance functions to protect the bride and groom from disturbances originating from humans and other creatures and as a blessing for the bride and groom who will live a new life. Apart from that, the Henna Dance or Berinai Night is called a night to introduce the groom to the entire extended family of the bride. However, currently the Inai Dance or Malam Berinai is rarely performed by the people of Nipah Panjang District, especially the Malay ethnic community in Nipah Panjang District. This is because the Henai Dance or Berinai Night event can only be performed by people whose economic class is relatively good.  So currently it is very rare for researchers to see the Inai Dance or Malam Berinai culture in Nipah Panjang District.

This research is motivated by the low learning outcomes of cultural arts. The reason is that the use of the learning model and students' understanding of learning is not optimal. The purpose of this study is to describe the improvement of cultural arts learning outcomes by using the Discussion-Demonstration method in class XI.1 of SMA Negeri 1 Kuantan Mudik. This research is a Class Action Research (PTK) that uses qualitative and quantitative approaches. It is carried out in two cycles, namely cycle I consists of 2 meetings and cycle II consists of 1 meeting. Each cycle includes four stages, namely planning, implementation, observation and reflection. The subjects of this study are teachers and students of class XI.1 of SMA Negeri 1 Kuantan Mudik with a total of 36 people. The results of the study showed an increase in: a) the implementation in the aspect of teachers in the first cycle of meeting 1 with an average of 3.06 with good criteria, the first cycle of meeting 2 with an average of 3.41 with good criteria and the second cycle of 3.93 (very good), while in the aspect of students in the first cycle of meeting 1 with an average of 1.87 (not good), the first cycle of meeting 2 with an average of 3.31 (good) and the second cycle of 3.87 (very good),  b) Assessment of student learning outcomes in cycle I with an average score of 66 and cycle II with an average score of 90. Based on these results, it can be concluded that using the Discussion-Demonstration Method can improve the learning outcomes of cultural arts in class XI.1 students of SMA Negeri 1 Kuantan Mudik.

The stunting rate for toddlers in Surakarta increased from 2.0% (2021) to 2.7% (2022). The Pajang Community Health Center has the highest number of stunted toddlers, namely 142 toddlers. A history of infectious disease increases the risk of stunting 3-8 times. Objective: To describe the history of stunting in toddlers in the Pajang Community Health Center working area. Method: This research is quantitative descriptive. The research population was 187 stunted toddlers. The sampling technique used total sampling with inclusion and exclusion criteria, so that 142 respondents were obtained. Results: Characteristics of toddlers: 1-3 years old (69.7%), male (48.6%), and exclusively breastfed (81.7%). Characteristics of mothers of toddlers: aged 20-34 years (74.6%), not working (78.9%), and high school education (50.7%). History of infectious diseases in children under five: diarrhea (42.3%). Non-communicable diseases liver disorders (1.4%) and anemia (1.4%). The genetic disease is Congenital Heart Disease (0.7%). A total of 40 toddlers (28.2%) had no history of disease. Conclusion: Stunted toddlers are predominantly 1-3 years old, male, and exclusively breastfed. Mothers of toddlers aged 20-34 years, not working, and have a high school education. The dominant infectious diseases are diarrhea, non-communicable diseases anemia and liver disorders, as well as the genetic disease CHD. Toddlers with no history of illness in small numbers.

This study entitled The Influence of Product Quality and Price of Hydroponic Vegetables in Surabaya Vegetable Gardens aims to determine how product quality and price affect purchasing decisions. This study was conducted in a Surabaya vegetable garden with a sample size of 100 respondents using the Purposive Sample technique. The data collection method used was the questionnaire method with Google Form. As well as the data analysis techniques used validity test, reliability test, classical assumption test, multiple regression with hypothesis test coefficient of determination, t test and f test at a significance level of 5% (0.05). The Adjusted R Square value or coefficient of determination is 0.947, which means that product quality and price are able to explain the purchasing decision variable by 94.7% while the rest is 5.3%. With f count = 879.270 ˃ ftable = 3.090 with a significance level of <,001b which means less than 0.05, this proves that the variables of product quality and price have a positive and significant effect on the decision to purchase hydroponic vegetables in the Surabaya vegetable garden.