Online Journal FKIP UM Metro (Universitas Muhammadiyah, Fakultas Keguruan dan Ilmu Pendidikan)
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PENGARUH KEPEMILIKAN INSTITUSIONAL, KONSERVATISME AKUNTANSI DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK
Get PDFThis research aims to determine the influence of institutional ownership, accounting conservatism, and sales growth on partial and simultaneous (together) tax avoidance in food and beverage sub-sector companies listed on the Indonesian Stock Exchange (BEI) for the 2018–2022 period. The type of research used is quantitative research and uses data sources in the form of annual reports on food and beverage sub-sector companies listed on the Indonesian Stock Exchange (BEI) for the 2018–2022 period. The data collection technique uses documentation and literature study methods, and data analysis is calculated using the Eviews Version 12 software program. The results of this research are that institutional ownership partially has no effect on tax avoidance, accounting conservatism partially has an effect on tax avoidance, and partial sales growth has no effect on tax avoidance, jointly (simultaneously) institutional ownership, accounting conservatism, and sales growth influence tax avoidance
BRIDGING ARITHMETIC TO ALGEBRA: IMPLEMENTING AN E-MODUL THROUGH DIDACTICAL DESIGN RESEARCH
No full textStudents' difficulties in understanding algebraic concepts often stem from a procedural approach to arithmetic without deep conceptual grounding. This study aims to develop and implement an interactive e-module titled “Jembatan Aritmatika”, designed to help students build a conceptual transition from arithmetic to algebra by deepening their understanding of the equal sign (=) as a relational symbol. The study adopts a Didactical Design Research (DDR) approach, consisting of three main phases: preliminary design, experimental teaching, and retrospective analysis. The participants were upper-grade elementary school students who engaged with the e-module across several learning sessions. Instruments included pre-test and post-test questions, observation sheets, and student response questionnaires. The results showed that the e-module effectively enhanced students' understanding of the relational meaning of the equal sign and introduced them to the fundamental structure of algebraic equations in a gradual and meaningful way. Strategies such as visualization, contextual problem-solving, and the progressive use of symbolic representation proved helpful in supporting students’ reasoning about quantitative relationships. The study concludes that the “Jembatan Aritmatika” e-module holds promise as an effective learning medium for facilitating students' conceptual transition from arithmetic to algebra
DEVELOPMENT OF AUGMENTED REALITY DIGITAL MEDIA FOR PATTERNS IN SHAPES AND NUMBERS IN ELEMENTARY SCHOOL
No full textThe main issue in teaching patterns in shapes and numbers at elementary schools is the lack of adequate media to support interactive and visual learning. This research endeavors to create educational media using Augmented Reality (AR) to aid fourth-grade students at SDN Kebon Pala 11 Pagi in recognizing patterns in shapes and numbers. In today's digital landscape, the integration of technology into education is paramount for enriching the learning experience. AR seamlessly merges real-world elements with digital overlays, fostering an immersive and interactive educational environment. The Research and Development (R&D) methodology using the 4D model (Define, Design, Development, Disseminate) is employed in this study . Subsequently, the Design phase involves crafting learning materials aligned with the research objectives. In the Development stage, the AR media was tested and validated by media and subject matter experts. Trials with students and teacher feedback indicated the AR media's effectiveness in helping students understand patterns in shapes and numbers. Results show that AR media increases student engagement and motivation, and aids in comprehending abstract mathematical concepts. Expert evaluations yielded excellent ratings: 94% from media experts, 94% from subject matter experts, 92% from fourth-grade A teachers, 100% from fourth-grade B teachers, and student feedback indicating a "Very Good" qualification. This media is expected to be widely adopted and serve as a reference for developing advanced educational technology in the future
Environment Cultural Learning Model: A New Perception in Socio-Cultural-Based Environment History Learning
No full textThe purpose of this study is to describe a new learning model for teaching environmental history based on a sociocultural approach. This research employs a qualitative design, in which questionnaires were distributed to history teachers to collect data. The analysis process was conducted in three stages: data reduction, data display, and conclusion drawing. The result of this study is the development of a new learning model referred to as Environment Cultural Learning. This model has a syntax consisting of five stages: exploration, contextualization, application, collaboration, and reflection. The findings indicate that no specific model has previously outlined environmental history along with sociocultural values. Therefore, this study aims to provide an innovative learning model to support teachers. The Environment Cultural Learning model can be applied in the teaching of environmental history by exploring the environment and identifying sociocultural values that can be taught to students. This model consists of five stages: exploration, contextualization, application, collaboration, and reflection
Tuntutan Kerja di Era Always-On: Analisis Job Demand sebagai Faktor Pemicu Burnout
No full textThe acceleration of digital transformation has fostered an always-on work culture in which employees are expected to remain continuously connected and responsive beyond formal working hours. This condition has blurred the boundaries between work and personal life and poses serious risks to employees’ psychological well-being. This study aimed to examine the role of job demands in the development of burnout among employees working within a continuous connectivity work culture in Jakarta. A quantitative, non-experimental design was employed. Data were collected from 133 employees working in various companies in Jakarta using the Burnout Assessment Tool (BAT) and the Job Demands–Resources Questionnaire (JD-R). Descriptive analysis indicated that both perceived job demands and burnout levels were relatively high among participants. Pearson correlation analysis revealed a significant positive relationship between job demands and burnout (r = 0.414, p < 0.001). This relationship was further confirmed through linear regression analysis, which showed that job demands significantly predicted burnout (F = 27.045, p < 0.001), explaining 17.1% of the variance in burnout (R² = 0.171). Additional analysis demonstrated that job demands had the strongest influence on the emotional impairment dimension of burnout compared to other dimensions. These findings indicate that increasing work pressures, particularly in digitally driven environments that require constant availability, substantially elevate the risk of burnout among employees. The study reinforces the Job Demands–Resources model, emphasizing that excessive job demands without sufficient resources contribute to employee exhaustion and emotional impairment. The results highlight the urgent need for organizations to implement sustainable work management strategies, such as regulating after-hours connectivity and promoting work–life balance, to protect employees’ mental health in the era of digital work
Psychological Well-Being pada Dosen Swasta di Kota Padang yang Belum Tersertifikasi: Analisis Peranan Character Strengths dan Social Support
No full textThis study examines the role of character strengths and social support in predicting psychological well-being among non-certified private university lecturers in Padang City, Indonesia. A quantitative correlational design was employed using purposive sampling with 114 lecturers who met predefined inclusion criteria. Data were collected through standardized psychological scales assessing character strengths, social support, and psychological well-being. Statistical analyses, including normality, linearity, multiple regression, and coefficient of determination tests, were performed using SPSS. The findings reveal that both character strengths and social support significantly predict psychological well-being (p < 0.001). R² = 0.813, this result indicates that these predictors jointly explain 81,3% of the variance in psychological well-being. These results underscore the importance of promoting positive character development and enhancing social support systems to improve lecturers’ psychological well-being. Future research should explore contextual and organizational factors that may influence psychological well-being within higher education settings
THE EFFECTIVENESS OF USING PBL METHODS ON STUDENTS WRITING ABILITY IN SENIOR HIGH SCHOOL
No full textThe Project-Based Learning (PBL) model is still rarely employed in teaching students to write recount texts, despite its significant potential to enhance students' writing skills. Therefore, this research focuses on enhancing students' recount text writing skills through the use of Project-Based Learning (PBL) models. It aims to assess how effectively the PBL models can improve students' ability to write a Recount Text for tenth-grade students at SMA Negeri 21 Bandung. This research employs a quantitative approach, utilizing a survey design. The data collection technique for this research employs a questionnaire, utilizing a five-point Likert scale, with descriptive statistics analysis. Based on the survey, the findings of this research indicate that using PBL models can effectively improve students' ability to write recount texts. The survey results showed an average score of 3.74, with 7.4% of respondents strongly agreeing, 61.1% agreeing, 29.6% neutral, and 1.9% disagreeing. Additionally, student perceptions indicate that this model facilitates learning, enhances motivation, and increases engagement. The survey revealed that students felt more motivated to write a Recount Text after participating in PBL. The data showed that 5.6% of respondents strongly agreed, 55.6% agreed, and 37.0% respondents were neutral. The study also found that PBL models involved students more in learning activities than other models, with an average score of 3.65. The implications of this research indicate that PBL enhances students' ability to write recount texts by engaging them in projects, offering constructive feedback, and promoting increased activity, motivation, and creativity
INVENTARISASI BAHAN PEWARNA ALAMI PADA TENUN CORAK INSANG SEBAGAI SUMBER BELAJAR BIOLOGI
No full textThe gill-pattern woven fabric is a traditional textile originating from Pontianak City. However, the use of chemical dyes in the dyeing process has negative impacts on the environment. As a result, natural dyes have regained popularity due to their environmentally friendly properties. Natural dyes are generally derived from various plant parts, such as wood, bark, roots, root bark, seeds, seed coats, leaves, and flowers. This study employed a descriptive research design with an exploratory approach, aiming to collect data on the types of plants used in producing natural dyes for gill-pattern woven fabrics. Data were collected through interviews with traditional weaving artisans in Batulayang Village, Gang Sambas. The research also included the documentation and inventory of natural dye sources used in the past. The findings showed that the gill-pattern woven fabric has great potential as a local learning resource, with a feasibility percentage of 93.5%. Furthermore, eight plant species were identified as traditional sources of natural dyes historically used in the weaving process. These results highlight the cultural and educational value of gill-pattern weaving and the potential of natural dyes in supporting sustainable textile production.Proses pewarnaan kain tenun corak insang, yang merupakan kain tenun khas kota pontianak. Namun, penggunaan pewarna kimia menimbulkan dampak buruk terhadap lingkungan. Maka dari itu, pewarna alami di masa kini kembali populer karena lebih ramah lingkungan. Pewarna alami umumnya berasal dari bagian tumbuhan, seperti kayu, kulit kayu, akar, kulit akar, biji, kulit biji, daun, maupun bunga. jenis penelitian yang digunakan adalah penelitian deskriptif dengan metode eksploratif, tujuan untuk mendata macam tumbuhan yang digunakan dalam pembuatan bahan pewarna alami pada tenun corak insang, teknik pengambilan data yang digunakan yaitu wawancara ke pengrajin tenun di desa batulayang gg.sambas.inventarisasi bahan pewarna alami tenun corak insang sebagai sumber belajar berpotensi sangat layak dengan persentase 93,5%, hasil penelitian ditemukan 8 tumbuhan yang bisa digunakan sebagai bahan pewarna alami pada jaman dahulu .Kata kunci: Tenun corak insang; Tumbuhan pewarna alam
PENGEMBANGAN BOOKLET KAJIAN STRUKTUR POPULASI TUMBUHAN MENTEGA (Diospyros blancoi) DI KAWASAN DESA SUNGAI LANDAS SEBAGAI BAHAN PENGAYAAN KONSEP SUB PLANTAE BIOLOGI SMA
No full textEducation in the 21st century requires teachers to demonstrate creativity by developing innovative learning resources, particularly in biology education. One form of printed teaching material that can be developed is a booklet, which offers visual appeal through illustrations, colors, and concise text. A booklet highlighting the local potential of the butter plant (Diospyros blancoi) is expected to serve as enrichment material for students, especially related to the Sub-Plantae concept. This study aims to (1) describe the population structure of Diospyros blancoi in the Sungai Landas Village area and (2) evaluate the feasibility of a booklet titled “Getting to Know Butter Plants in the Sungai Landas Village Area as Enrichment Material for High School Biology.” The booklet development followed the Plomp model, which includes five phases: preliminary investigation, design, realization/construction, testing, evaluation and revision, and implementation. The evaluation phase applied Tessmer’s formative evaluation approach. Population structure data were obtained by categorizing plants into three age phases: pre-reproductive, reproductive, and post-reproductive. The results showed that the number of pre-reproductive individuals was 6, reproductive 18, and post-reproductive 11. The density of each phase was 1.25 ind/ha (pre-reproductive), 3.75 ind/ha (reproductive), and 2.29 ind/ha (post-reproductive). The population exhibited a disturbed pyramid structure, indicating a potential decline in adult individuals in the future. The validity test yielded a score of 83.85% (valid), while the content practicality test scored 96.61% (very good) and the expected practicality test scored 97% (very good). Based on these results, the developed booklet is categorized as valid and practical, making it suitable for use as an enrichment material in high school biology learning.Pendidikan abad 21 mengharuskan guru untuk menunjukkan kreativitas dengan menciptakan perangkat pembelajaran yang inovatif, khususnya pada pembelajaran biologi. Salah satu kegiatan yang dapat dilakukan guru yaitu mengembangkan bahan ajar. Bahan ajar cetak salah satunya berbentuk booklet. Kelebihan booklet terletak pada tampilannya yang banyak gambar, warna dan tulisannya. Booklet yang memuat potensi lokal tumbuhan mentega diharapkan mampu menjadi bahan pengayaan bagi peserta didik, terutama konsep Sub Plantae. Penelitian ini bertujuan untuk (1) mendeskripsikan struktur populasi tumbuhan mentega (Diospyros blancoi) di kawasan Desa Sungai Landas dan (2) mendeskripsikan kelayakan bahan ajar berbentuk booklet "Mengenal Tumbuhan Mentega di Kawasan Desa Sungai Landas sebagai Materi Pengayaan Biologi SMA". Pengembangan booklet menggunakan model Plomp yang terdiri dari lima tahap: investigasi awal, desain, realisasi/konstruksi, tes, evaluasi dan revisi, serta implementasi. Tahap evaluasi mengadaptasi Evaluasi Formatif Tessmer. Data struktur populasi diperoleh dengan mengkategorikan tumbuhan ke dalam tiga fase umur: pra-reproduktif, reproduktif, dan post-reproduktif. Hasil penelitian menunjukkan jumlah individu pra-reproduktif sebanyak 6, reproduktif sebanyak 18, dan post-reproduktif 11. Kerapatan masing-masing fase adalah 1,25 ind/ha untuk pra-reproduktif, 3,75 ind/ha untuk reproduktif, dan 2,29 ind/ha untuk post-reproduktif. Populasi ini menunjukkan bentuk piramida pasu atau kendi terganggu, yang mengindikasikan bahwa individu dewasa kedepannya mengalami penurunan populasi. Hasil uji validitas menunjukkan skor 83,85% (valid). Uji kepraktisan isi menunjukkan skor 96,61% (sangat baik) dan uji kepraktisan harapan menunjukkan skor 97% (sangat baik). Berdasarkan hasil tersebut, booklet ini dikategorikan sebagai bahan ajar yang valid dan layak digunakan dalam pembelajaran biologi di SMA serta mudah digunakan oleh peserta didik
PENGEMBANGAN AUGMENTED REALITY ETHNOMATHEMATICS-BANTEN BANGUN DATAR DAN RUANG UNTUK OPTIMASI KEMAMPUAN BERPIKIR GEOMETRIS SISWA SD
No full textKemampuan berpikir geometris merupakan aspek penting dalam pembelajaran matematika karena berkaitan dengan kemampuan memvisualisasikan hubungan spasial serta memahami bangun datar dan bangun ruang. Namun, berbagai laporan menunjukkan bahwa kemampuan geometri siswa Indonesia masih rendah, sehingga dibutuhkan media pembelajaran yang lebih interaktif dan kontekstual. Penelitian ini bertujuan mengembangkan media Augmented Reality Ethnomathematics-Banten pada materi bangun datar dan bangun ruang untuk mendukung kemampuan berpikir geometris siswa sekolah dasar. Penelitian menggunakan metode Research and Development (R&D) dengan model ADDIE yang mencakup tahap analisis, desain, pengembangan, implementasi uji coba terbatas, dan evaluasi. Subjek penelitian terdiri atas 20 siswa kelas V SD Negeri Singapadu, sedangkan proses validasi melibatkan ahli media, materi, dan bahasa. Instrumen penelitian meliputi lembar validasi, angket respon siswa, dan lembar observasi aktivitas, dengan analisis persentase kelayakan, kepraktisan, dan deskripsi hasil observasi. Hasil penelitian menunjukkan bahwa media yang dikembangkan berkategori sangat layak berdasarkan penilaian ahli. Angket siswa juga menunjukkan kategori sangat praktis, dan observasi aktivitas mengindikasikan peningkatan keterlibatan serta pemahaman geometri melalui visualisasi AR