Journal of IAIN Sultan Amai Gorontalo
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    PELAKSANAAN KULTUM DALAM MEMBANGUN KARAKTER PERCAYA DIRI PESERTA DIDIK DI MAN 1 KABUPATEN GORONTALO

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    Artikel ini membahas tentang Pelaksanaan Kultum Dalam Membangun Karakter Percaya Diri Peserta Didik di MAN 1 Kabupaten Gorontalo. Tujuan Penelitian ini adalah mendeskripsikan Pelaksanaan pidato dalam    Membangun Karakter Percaya Diri Peserta Didik di MAN 1 Kabupaten Gorontalo. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan fenomenologi. Selanjutnya teknik pengumpulan data yang digunakan dalam penelitian ini adalah melalui observasi, wawancara, dan dokumentasi. Sedangkan teknik analisis data dilakukan melalui empat tahapan yaitu pengumpulan data, kondensasi data, penyajian data, dan kesimpulan. Hasil penelitian, menemukan bahwa kultum adalah salah satu metode yang efektif dalam membangun percaya diri peserta didik, melalui kultum peserta didik dapat belajar untuk berbicara di depan umum. Pelaksanaan kultum biasanya melibatkan seseorang berbicara yang menyampaikan ceramah singkat, kultum juga dapat membantu dalam membangun percaya diri melalui interaksi sosial, peserta didik lebih terbangun percaya dirinya seperti tidak ragu-ragu, malu maupun gerogi, selain itu juga dapat menambah wawasan peserta didik khususnya mengenai masalah-masalah AgamaArtikel ini membahas tentang Pelaksanaan Kultum Dalam Membangun Karakter Percaya Diri Peserta Didik di MAN 1 Kabupaten Gorontalo. Tujuan Penelitian ini adalah (1) Untuk Mengetahui Bagaimana Pelaksanaan Kultum dalam Membangun Karakter Percaya Diri Peserta Didik di MAN 1 Kabupaten Gorontalo. (2) Untuk mengetahui apa saja faktor Pendorong dan Penghambat pelaksanaan kultum dalam membangun karakter percaya diri peserta didik di MAN 1 Kabupaten Gorontalo. Penelitian ini menggunakan penelitian kualitatif dengan pendekatan fenomenologi. Selanjutnya teknik pengumpulan data yang digunakan dalam penelitian ini adalah melalui observasi, wawancara, dan dokumentasi. Sedangkan teknik analisis data dilakukan melalui empat tahapan yaitu pengumpulan data, kondensasi data, penyajian data, dan kesimpulan. Hasil penelitian, menemukan bahwa kultum adalah salah satu metode yang efektif dalam membangun percaya diri peserta didik, melalui kultum peserta didik dapat belajar untuk berbicara di depan umum. Pelaksanaan kultum biasanya melibatkan seseorang berbicara yang menyampaikan ceramah singkat, kultum juga dapat membantu dalam membangun percaya diri melalui interaksi sosial, peserta didik lebih terbangun percaya dirinya seperti tidak ragu-ragu, malu maupun gerogi, selain itu juga dapat menambah wawasan peserta didik khususnya mengenai masalah-masalah Agama.   Kata Kunci: Pelaksanaan Kultum, Membangun, karakter, percaya dir

    The Moderating Effect of Earnings Management on The Relationship Between CEO Narcissism And Tax Aggressiveness

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    This study aims to test and find the effect of earnings management acting as moderating variable on the relationship between CEO Narcissism and tax aggressiveness. 14 mining companies in Indonesia became sample in this research, with five years of observation for a total of 70 observations. The nexus between variables was analyses using Moderated Regression Analysis (MRA) where this research variable consists of tax aggressiveness, CEO narcissism, while earnings management is moderating variable. The results found that a moderating effect was found on the relationship between CEO narcissism and tax aggressiveness. This indicates that an improved business performance will encourage companies to carry out proactive financial management. Corporate governance can reduce the impact of aggressive tax-based earnings managementManajemen laba perusahaan yang bertujuan untuk memperkecil keuntungan Akibatnya, pendapatan atau penghasilan yang tinggi pun dapat dikurangkan dari pajak, sementara seorang CEO berpengaruh terhadap perencanaan pajak yang merupakan salah satu bentuk agresivitas pajak, yang merupakan salah satu bentuk agresivitas pajak, terutama bagi mereka yang memiliki latar belakang pendidikan ekonomi, pajak, dan keuangan.  Penelitian ini bertujuan untuk menguji dan menemukan efek manajemen laba terhadap hubungan antara Narsisme CEO dan agresivitas pajak. 14 sampel penelitian dari perusahaan tambang di Indonesia dianalisis. Hasilnya menemukan bahwa efek moderasi ditemukan pada hubungan narsisme CEO dan agresivitas pajak. Ini mengindikasikan bahwa peningkatan kinerja bisnis akan mendorong perusahaan untuk melakukan pengelolaan keuangan yang proaktif. Tata kelola perusahaan dapat mengurangi dampak manajemen laba berbasis pajak yang agresif

    Pengaruh Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan

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    This study aims to find out how moral obligations, service quality and tax penalties affect taxpayer compliance at the South Makassar Pratama tax office. Data collection using primary data obtained from questionnaires using sample techniques based on the Slovin formula.  The population is 199.177 taxpayers at South Makassar Primary Tax Office, with a total of 100 respondent taxpayers. Data analysis in this study uses multiple regression analysis. The results showed a positive and significant hypothesis. This means that moral obligations, service quality and tax penalties have a positive and significant effect on taxpayer compliancePenelitian ini bertujuan untuk mengetahui pengaruh Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik sampel berdasarkan rumus slovin. Populasi adalah 199.177 Wajib Pajak yang terdaftar di KPP Pratama Makassar Selatan, dengan jumlah responden sebanyak 100 Wajib Pajak orang pribadi. Analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan hasil hipotesis yang positif dan signifikan. Ini berarti bahwa kewajiban moral, kualitas pelayanan dan sanksi perpajakan berpengaruh positif dan signifikan pada kepatuhan wajib pajak. &nbsp

    Efektivitas Pengembangan Sumber Daya Manusia pada Alumni STIBA Makassar

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    This study aims to determine the effectiveness of human resource development, especially for STIBA Makassar alumni who are assigned to preach in various parts of Indonesia. This research is a field research using descriptive qualitative and descriptive quantitative methods through case study and phenomenological research approaches. Primary data sources are obtained directly from alumni as respondents and STIBA managers including stake holders as informants. The results showed that the development of human resources, especially STIBA Makassar alumni who were assigned to preach in various parts of Indonesia, was ineffective. This can be shown, both the overall effectiveness of the HR development program at 50.43% and specifically the effectiveness of all training at 52.2% and the effectiveness of all follow-up at 50.2%. This is certainly due to many causes and one of them is the effectiveness of the participation of follow-up participants of only 85.71% which is also in the less effective category. It is recommended that this overall effectiveness be improved in various ways.    At least by having all trainees become follow-up participants

    Pengaruh Manajemen Laba, Leverage dan Intensitas Modal terhadap Agresivitas Pajak Perusahaan pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia

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    This research aims to determine and analyze the Influence of Earnings Management, Leverage, and Capital Intensity on Corporate Tax Aggressiveness in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the Period 2020 – 2023. By applying the Purposive Sampling method, this research takes the population of financial reports from 95 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the Period 2020 – 2023. A total of 47 samples were selected for analysis in this study." The research method used in this study is descriptive analysis and multiple linear regression using SPSS 25 as a tool.The results of this study indicate that Earnings Management does not affect Tax Aggressiveness, Leverage has a positive and significant effect on Tax Aggressiveness, and Capital Intensity does not have a significant effect on Tax Aggressiveness

    Pelatihan Penyusunan dan Submission Artikel Jurnal ELITE Bagi Mahasiswa Tingkat Akhir Program Studi Sastra Inggris Fib Uho

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    Abstract: Writing a scientific journal is not only carried out by teachers, lecturers, or researchers, but is also carried out by students, especially the final-year students in preparing to write scientific journal as prerequisite for their graduation. The aim of this training programme is to hone students’ writing skill in creating clear, structures, and scientific journal reports. Apart from the writing aspect, it is hoped that scientific journals resulting from students’ research can be published. As a result, it can broaden their horizons regarding their knowledge in certain research field.  Apart from honing writing skill, writing scientific journals also aims to train researchers to think critically, objectively, and systematically to understand problems in more depth and think ahead. Writing a scientific journal and then publishing it will become a good track record that shows someone’s competence and can be a good portfolio, especially when planning further studies or to obtain a scholarship. Keywords: Article; Elite Journal; English Literature; and submission

    STRATEGI PEMBELAJARAN MELALUI MEDIA YOUTUBE DALAM MENINGKATKAN HASIL BELAJAR SISWA MADRASAH IBTIDAIYAH DI KUDUS

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    Atikel ini mengkaji penggunaan media youtube dalam meningkatkan hasil belajar siswa di Kudus. Artikel ini bertujuan untuk mengetahui penerapan media pembelajaran video berbasis Youtube mata pelajaran IPA materi Tata Surya, menganalisis efektifitas penggunaan video berbasis Youtube dalam meningkatkan hasil belajar siswa. Jenis penelitian yang digunakan adalah mixed methods (metode campuran) yang menggambarkan praktik guru dalam kelas dengan teori. Artikel ini mempunyai temuan bahwa pada awal pembelajaran yang dilakukan oleh guru tanpa menggunakan video berbasis Youtube kurang efektif karena terdapat 71,4% siswa yang belum tuntas belajar, sedangkan guru yang menggunakan video berbasis Youtube dalam materi Tata Surya terdapat 78,6% yang tuntas belajar yaitu sebanyak 22 siswa yang memperoleh nilai mencapai KKM (70). Artikel ini berkontribusi dalam menggambarkan strategi efektif penggunaan media Youtube dalam pembelejaran siswa madrasah Ibtidaiyah&nbsp

    THE INCULCATION MODEL OF REGION MODERATION VALUES IN ISLAMIC SENIOR HIGH SCHOOL (MADRASAH ALIYAH)

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    The challenge in promoting religion moderation values is going to be very complex in this recent era, due to many violences happened in schools in the form of verbal, psychological, or physical. However, madrasah (Islamic school) as an educational institution which always struggle to minimalize the deviant behaviors as the result of the lack of tolerance, equality, diversity, and the others. Therefore, this study aimed to reveal the strategy of the inculcation of religion moderation values in private Islamic senior high schools (private madrasah aliyah) in Gorontalo. Furthermore, the qualitative research method was used to study the strategies implemented by five private Islamic senior high schools in Gorontalo in inculcating various moderation values. This study aimed to show that the model of the inculcation of religion moderation values consisted of some models namely introduction model, habituation model, exemplary model, and the inculcation of the values in the school environment. Even there was a similarity in the inculcation of those values, the school (madrasah) also had the differences supported by some backgrounds such as environment, school organization, facility, human resource, activity, and the others. Therefore, this study concluded that the strategy implemented referring to the structural model. However, the differences of the structural model reflected to the different culture or rules which indicated that the strategy of the inculcation of religion moderation values used the structural model based on the local culture of the madrasah

    Pre-service EFL Teachers\u27 Oral Corrective Feedback on Students\u27 Foreign Language Production

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    In the context of classroom communication, offering Oral Corrective Feedback (OCF) carries several advantages for enhancing students\u27 proficiency in speaking a foreign language. It is crucial for pre-service teachers to possess the necessary skills to deliver constructive OCF to students. This research aimed to investigate the kinds of OCF provided by Pre-service EFL teachers. Two pre-service EFL teachers participated in this research. To gain data, the researchers employed recording and observation sheets to capture and document OCF within classroom settings. The data were analyzed by using descriptive analysis. The data were tabulated first. Then, each type was completed with an example of how they delivered it. After that, it was counted which type of OCF was mostly used by pre-service teachers. This research found that when providing oral comments, the two pre-service EFL teachers under observation had distinct preferences. While the other is still restricted, the first is very diversified. Nonetheless, elicitation is the OCF type that both of them employ the most frequently. This study provides benefits for different groups, the lecturer who handles teaching practicum subjects, students as foreign language learners, and pre-service EFL teachers themselves

    English

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    Innovation in educational media is crucial for enhancing students\u27 interest and motivation, especially in Arabic language learning. The use of technology-based media is an appropriate choice because it aligns with the current advancements in students\u27 learning environments. One such example is the Flipbook PDF. This research and development project aims to create a Flipbook PDF as a medium for muhadatsah learning and to describe the feasibility of the developed media. The method used is Research and Development with the ADDIE model, which includes five stages of development: analysis, design, development, implementation, and evaluation. The development results in an online-based Flipbook PDF accessible via a link. This Flipbook features 3 chapters aligned with the Kemenag curriculum for Arabic language learning in the second semester of Grade VIII. Each chapter includes vocabulary and examples of muhadatsah with audio, instructional videos, muhadatsah videos, and practice exercises. The material validation results show a score of 89.3%, and the media validation results show a score of 90.6%, both categorized as valid. Meanwhile, the media feasibility test on the subjects shows a score of 79%, categorized as fairly feasible. Therefore, it can be concluded that the Flipbook PDF is proven to be a suitable medium for muhadatsah learning for Grade VIII MTs students.

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