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Annisa Maulitu Zahra; Susmiarti Susmiarti

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study is to describe the use of a scientific approach to the academic achievement of SMA N 1 V Koto Kampung Dalam students in the field of dance. This type of research is classroom action research or classroom action research. This research uses in two stages, namely planning, implementation, observation and reflection. Research tools are observation charts and direct experiments. Data was collected through literature research, observation, tests and documentation. The data is analyzed by a percentage formula. The scientific approach in dance education makes learning very effective, active and fun. Dance learning with a scientific approach can increase student enthusiasm and creativity, it can be seen from the addition of student learning activities with general indicators of student learning activities increasing each meeting with an average percentage of student achievement. at the 1st meeting 49.6% with poor criteria, at the 2nd meeting the average number of students with less good criteria was 61.3% and at the 3rd meeting it rose to 62.7% with quite good criteria After the second period, student learning outcomes rose at each meeting, the average percentage of student learning outcomes at meeting I was 71.7% very good, at meeting II it rose to 76.5% very good criteria.

Nararia Kirana Bhakti; Ratna Candra Dewi

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

Academic stres is a condition of a student who feels pressured from outside himself that arises as a result of the demands of being superior to others. This study aimed to assess the stress levels of children between the ages of 13 and 15 before and after departure. A type of quasi-experimental research strategy was used in this study's quantitative research. Some of the games included clogs, ball relay, blind walk, and people-to-people. In this study, a one group, pretest-posttest design was used. The technique of choice for this study's sample, 166 junior high school children between the ages of 13 and 15, was purposeful sampling. utilising surveys using a Likert scale to collect data. Data analysis techniques using non-parametric statistics with a working method that uses SPSS 26 for windows as a calculation tool, namely descriptive analysis, prerequisite tests, and Wilcoxon tests with a significant α = 0.05. The results showed that there was an influence of outbound games on reducing student stres levels and obtained p = 0.001 (p < 0.05) with the average results of pre-test student stres levels (50.00) and post-test student stres levels (47.66). The conclusion of this study is that by giving treatment, namely fun games on outbound, it can reduce the stres level of students aged 13-15 years

Fitri Latifah; Herlinda Mansyur

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study was to explain the choreography of Sumatran Rancak Dance at Sanggar Silodang Production Kota Padang. The type of research used is qualitative research with descriptive methods of analysis. This research instrument is the researcher himself and is assisted by supporting instruments such as stationery and cameras. Data were collected through literature study, observation, interviews, and documentation. The steps of analyzing data are data collection, data reduction, data presentation and data verification. The results showed that the choreography process carried out by choreographers has stages such as ideas / themes, exploration, improvisation, and composition. So from the process carried out by the choreographer produces the following aspects of form: motion, space design, time design, power design, upper design, dramatic design, floor design, group composition, equipment, and music. Sumatran Rancak dance has several types of movements consisting of movement developments from the regions of Aceh, Medan, Riau, and West Sumatra which are worked on by choreographers with the concept of entertainment. The costumes used have been created and modified using bludru brackets, metered songket, shoulder tokah, shoulder scarves, belts, and complete accessories for female dancers. As for male dancers, they wear satin, galembong, batik deta, and silodang cloth. Sumatran Rancak dance uses the plate property at the end of this dance with a plate size of 5.

Nia Rahmadani; Indrayuda Indrayuda

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the learning interest of students in the class of SMK Negeri 5 Padang and the factors that influence students' interest in dance at SMK Negeri 5 Padang. This type of research is qualitative research with a descriptive approach. This research instrument is the researcher himself and is assisted by supporting equipment such as stationery, mobile phones and recorders. Data collection techniques through literature study, observation, interviews and documentation. The stages of exploratory analysis are data collection, data reduction, data presentation and conclusions. The lack of student interest in learning outside Dance in the material of the cultural arts teacher of SMK Negeri 5 Padang did not update the teaching material and also did not change the teaching method. Factors that influence students' interest in non-dance education at SMK Negeri 5 Padang are internal and external factors.

Hermin Adi Bakhrudin; Made Pramono

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

Efforts to achieve and maintain an achievement are closely related to the quality of sports coaching provided, one of which is through a training center. The Ponorogo Regency athletics training center is still relatively new, for this reason this study aims to determine (SWOT) the strengths, weaknesses, opportunities, and threats of the Ponorogo Regency athletics training center. The method used is descriptive qualitative with data collection techniques in the form of interviews with the chairman of the board, two trainers, and six athletes from the Ponorogo District athletics training center. The results showed that strength is obtained from training program factors that have been arranged according to the needs of athletes because of the selection of competent trainers and the recruitment of athletes who are carried out thoroughly so that it has the potential to become an opportunity for increased achievement in subsequent activities. Weaknesses are dominated by the lack of adequate facilities and infrastructure. This is in line with the threat that government support for facilities and infrastructure is still lacking, which has the potential to reduce athletes' interest in participating in training.

Banna , Silpa; Pagallak, Chika; Bernadet, Bernadet; Nelia, Nelia; Amri , Amri

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

This study aims to determine the effect of providing incentives on employee work productivity at the Wara Barat sub-district office, Palopo City. This study uses quantitative and qualitative data sourced from primary data and secondary data with descriptive analysis methods, validity and reliability tests and simple linear regression analysis. The results showed that the incentive variable (X) had an effect on the performance (Y) of employee work productivity at the Wara Barat sub-district office in Palopo City.

Ghifara, Maraya; Henny, Deliza

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

Tujuan penelitian ini untuk melihat pengaruh Arus Kas, Laba Akuntansi, Market Ratio dan Solvabilitas terhadap Return Saham pada perusahaan yang terdaftar di Jakarta Islamic Index Tahun 2019-2021. Objek penelitian ini terdiri dari 15 perusahaan yang termasuk dalam Jakarta Islamic Index di Bursa Efek Indonesia. Metode yang digunakan untuk menguji hipotesis dalam penelitian ini adalah analisi regresi data panel. Hasil dari pengujian pada penelitian ini menunjukkan Laba Akuntansi dan Market Ratio berpengaruh positif dan signifikan terhadap Return Saham, sedangkan Arus Kas dan Solvabilitas tidak berpengaruh terhadap Return Saham.

Chaerunissa, Risa Verany; Amin, Muhammad Nuryatno

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

Penelitian ini dilakukan untuk menguji dan menganalisis Pengaruh Dana Pihak Ketiga dan Net Interest Margin terhadap Profitabilitas dengan Layanan Perbankan Digital sebagai moderasi pada Perbankan yang terdaftar di BEI periode 2018-2022. Penelitian ini menggunakan dua metode yaitu analisis regresi linier berganda dan analisis regresi yang dimoderasi dimana data sekunder yang digunakan dalam penelitian ini diperoleh dari laporan keuangan dan laporan tahunan masing-masing melalui website IDX (www.idx.co.id) dan website perbankan. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa layanan perbankan digital tidak secara signifikan memperkuat hubungan pihak ketiga dan margin bunga bersih terhadap profitabilitas. Bagi perbankan, digitalisasi dapat menghadirkan model bisnis yang efisien dan efektif serta diharapkan dapat meningkatkan jangkauan bank ke seluruh lapisan masyarakat dan meningkatkan profitabilitas. Namun penelitian ini tidak dapat membuktikan bahwa layanan perbankan digital dapat memperkuat hubungan pihak ketiga dan net interest margin terhadap profitabilitas. Penelitian ini diharapkan dapat menambah referensi dan perbandingan bagi pihak-pihak yang akan melakukan penelitian selanjutnya. Penelitian ini juga diharapkan dapat memberikan gambaran dan masukan bagi penyempurnaan kebijakan yang telah dilaksanakan. Penelitian ini merupakan penelitian pertama yang membahas tentang layanan perbankan digital sebagai moderasi hubungan pihak ketiga dan net interest margin terhadap profitabilitas.

Tafkiyatul Cindy Aulia; Dirvi Surya Abbas; Reni Anggraeni

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this study is to determine the influence of independent boards of directors and commissioners on the disclosure of sustainability reports on mining companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 4 years, namely the 2018-2021 period. The population in this study includes all mining companies listed on the Indonesia  Stock  Exchange  (IDX)  for  the  2018-2021  period.  The  sampling technique uses purposive sampling techniques. Based on the criteria that have been set in the acquisition of 10 companies. The type of data used is secondary data obtained from  www.idx.co.id site, the analysis method used is panel data regression analysis. The results of this study show that the board of directors has an effect on the disclosure of the sustainability report, then the independent commissioner has an effect  on  the disclosure  of  the sustainability  report.    

Sadenah Berlin; Dirvi Surya Abbas; Imam Hidayat

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.    

Atika Meliana Putri; Dirvi Surya Abbas; Dewi Rachmania

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.    

Sevira Rahma Harmara; Fitra Dharma

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research aims to analyze and determine the influence of each variable of auditor change, ownership concentration, number of audit committee meetings, company size, profitability and liquidity on restatement cases in non-financial institutional companies listed on the IDX in 2017-2021. The sample used in this research was 76 companies. The research results show that; changing auditors has a significant negative effect on restatements in non-financial companies listed on the IDX; the number of audit committee meetings has a significant negative effect on restatements in non-financial companies listed on the IDX; ownership concentration has a significant negative effect on restatements in non-financial companies listed on the IDX; company size has a significant positive effect on restatement in non-financial companies listed on the IDX; profitability has a positive and insignificant effect on restatement in non-financial companies listed on the IDX; and Liquidity has a significant negative effect on restatement in non-financial companies listed on the IDX.

Puput Patmawati; Dirvi Surya Abbas; Imas Kismanah

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this study is to determine the effect of environmental performance, independent commissioners, company age and sharia supervisory board on Islamic social reporting in Islamic banking in Indonesia. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all Islamic banking registered with the Financial Services Authority (OJK) in the form of Sharia Commercial Banks (BUS) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been defined as 10 companies. The type of data used is secondary data obtained from the website of the Financial Services Authority (OJK). The analytical method used is panel data regression analysis. The results show that partially environmental performance has a positive effect on ISR, independent commissioners of company age and sharia supervisory boards have no effect on ISR.    

Indalisti Indalisti; Dirvi Surya Abbas; Dewi Rachmania

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this study was to determine the effect of business strategy and corporate social performance on stock returns in non- financial companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the 2015-2019 period.The population of this study includes all non-finance listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 136 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that corporate social performance has a negative effect on stock returns, while the business strategy have no effect on stock returns. However, simultaneously the, business strategy and corporate social performance affect stock returns.    

Iin Alfhadillah; Dirvi Surya Abbas; Samino Hendrianto

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

. The purpose of this study was to examine the effect of dividend policy, managerial ownership, institutional ownership and profitability on firm value in banking sector companies listed on the IDX. The population in this study includes all banking companies listed on the IDX in 2017-2021, totaling 47 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data regression analysis with the Panel Data Regression Model Equation test. The results of this study indicate that the variables of dividend policy, managerial ownership, and profitability have no effect on firm value. While the variable of institutional ownership has an effect on firm value.    

Arnetta Valencia Qoys; Dirvi Surya Abbas; Mulyadi Mulyadi

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this study is to determine the effect of profit persistence, book tax differences, and capital structure on the earnings response coefficient in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The sampling technique uses purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Profit Persistence influences the Earning Response Coefficient. Book Tax Different and Capital Structure have no effect on the Earning Response Coefficient.    

Nadia Aprilia; Muhammad Irwan Padli Nasution

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

In the planning and management of the budget for working visits, Commission C of the North Sumatra Provincial DPRD plays a crucial role. Through qualitative research methods with a descriptive approach and direct observation at the North Sumatra Provincial DPRD for one month, the research findings revealed that Commission C is involved in processes including the preparation, implementation, and distribution of official notes, as well as the printing of documents such as SPT and SPPD for the execution of working visits. Additionally, Commission C also performs legislative, oversight, budgeting, and coordination functions to ensure the efficiency and transparency of fund utilization and compliance with applicable regulations. These findings highlight the significance of the role of Commission C in representing and serving the interests of the North Sumatra community effectively.

Efta Widiyah; Dirvi Surya Abbas

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to determine the effect of income tax, tunneling incentive, bonus mechanism on transfer pricing in manufacturing industries listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all publicly traded companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained as many as 25 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that income tax and tunneling incentive have a positive effect on transfer pricing, while the bonus mechanism has no effect on transfer pricing.

Luthfi Setyo Maharani; Dirvi Surya Abbas; Triana Zuhrotun Aulia

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted to determine the effect of tax minimization and audit tenure on transfer pricing with firm size as a moderating variable carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this research was selected using a purposive sampling method based on several predetermined criteria and resulted in 23 company samples with 115 observation data. The data analysis method uses panel data regression analysis which is tested using Eviews 12 software. The hypothesis testing method uses a significance level of 5%. The research results show that only the audit tenure variable is proven to have a negative influence on the company's decision to carry out transfer pricing practices, while the tax minimization variable has no effect on the company's decision to carry out transfer pricing practices.

Selmha Bella Arvhiari; Dirvi Surya Abbas; Mohamad Zulman Hakim

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of Financial Reporting Quality, Internet Financial Reporting and Transparency variables on Information Asymmetry. This research is a quantitative study that uses secondary data. The population in this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, totaling 56 companies. The results of this study indicate that Financial Reporting Quality has no effect on Information Asymmetry, Internet Financial Reporting has no effect on Information Asymmetry, Transparency has a negative effect on Information Asymmetry.