Jurnal Online Universitas Terbuka
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Determinant Profitability and Liquidity Analysis of Expressions Islamic Social Reporting in Sharia Commercial Banks
Get PDFThis study aims to explain the variables of profitability and liquidity on the expression of Islamic social reporting at Islamic commercial banks in Indonesia for the period 2018 to 2021. The population in this study is Islamic banking in Indonesia registered with the Financial Services Authority (OJK) for the period 2018 – 2021. The data used in this study is panel data from 9 selected Islamic banks, with a total sample of 36. Profitability has a negative and significant effect on ISR expression. This means that the greater the profitability in Islamic banks, the narrower the ISR disclosure will be made. Meanwhile, liquidity hurts ISR expression. which means that when liquidity is high, it will also be narrower in the ISR disclosures made. So, it can be concluded that Islamic banking in Indonesia needs to pay attention to ISR expressions that are carried out to also trust the community
Strategi Penanggulangan Disintegrasi Bangsa: Resolusi Konflik Aceh dan Maluku
No full textThis paper attempts to examine the problems of national disintegration that have occurred in Indonesia. Terror acts carried out by GAM and RMS were carried out by the Armed Criminal Group (KKB) through the burning of public buildings and a number of killings. Likewise, efforts to divide the country are also made through publicity through virtual entertainment. If these actions are not resolved immediately, there will be a threat of the disintegration of Papua from Indonesia. This research aims to identify various forms of propaganda for Aceh Merdeka and the Republic of South Maluku. This research uses the descriptive-qualitative method. The results of this study show the use of glittering generalizations and bandwagon techniques in spreading sweet promises and beliefs about referendums and independence. Publicity will be belittled if misleading publicity is not carried out by providing true and accurate information to the public. Therefore, it is very important to provide training and instill a sense of belonging with Indonesia as a way to combat misleading publicity and inappropriateness by KKB GAM and RMS towards the Indonesian people, especially the people of Aceh and Maluku
Improvement Science Process Skills Using the Guided Inquiry Model Based on the Surrounding Environment of SMPN 5 Ababuan
No full textThe purpose of this study was to describe efforts to improve science process skills on pollution using a guided inquiry model based on the surrounding environment for class VIII students of SMPN 5 Pengabuan, Tanjung Jabung Barat Regency. The subjects of this learning improvement research were 22 class VIII students of SMPN. The research design used is Classroom Action Research. The research was conducted in 2 cycles and 2 cycle meetings, while the stages of each cycle were plan, action, observation, and reflective. Data collection techniques in this study are observation and documentation. Data obtained from observation and documentation were analyzed quantitatively and qualitatively. The results showed that there was an increase in science process skills in cycle 1 and obtained an average percentage of science process skills of 67.73% (enough). In cycle 2, the average increase in students' science process skills was obtained with a percentage of 83.64% (Good). Based on the results of the study, It can be concluded that the use of a guided inquiry model based on the surrounding environment for students can improve their science process skills about pollution in Class VIII SMPN 5 Pengabuan, Tanjung Jabung Barat Regency
Hubungan Indeks Prestasi Kumulatif (IPK) dan Lama Studi Mahasiswa Program Studi Pendidikan Matematika
Get PDFPenelitian ini bertujuan untuk mengetahui hubungan Indeks Prestasi Kumulatif (IPK) dan lama studi mahasiswa Program studi pendidikan matematika UIN Bukittinggi. Penelitian ini termasuk penelitian korelasional dengan pendekatan kuantitatif. Populasi penelitian ini adalah wisudawan/ti angkatan I, II dan III Program studi pendidikan matematika UIN Bukittinggi berjumlah 120 orang. Ukuran sampel penelitian sebanyak 30 orang ditentukan dengan teknik stratified random sampling. Data pada penelitian ini berupa nilai Indeks Prestasi Kumulatif (IPK) dengan lama studi wisudawan/ti angkatan I, II dan III Program studi pendidikan matematika UIN Bukittinggi. Dengan menggunakan analisis korelasi product momen diperoleh nilai signifikan antara Indeks Prestasi Kumulatif (IPK) dengan lama studi yaitu -0,429 dimana r = -0,429 dan diperoleh nilai signifikansi sebesar 0,018. Hasil penelitian menunjukkan bahwa terdapat hubungan yang signifikan dengan kategori sedang antara Indeks Prestasi Kumulatif (IPK) dengan lama studi mahasiswa program studi pendidikan matematika UIN Bukittinggi. Temuan ini dapat dijadikan sebagai referensi oleh program studi dalam merumuskan program layanan kemahasiswaan yang sesuai dan kegiatan konsultasi mahasiwa dengan penasihat akademik
Innovative Approaches to ESP in Advertising: Technology, Visual Literacy, and Curriculum Evolution
Get PDFThis study delves into integrating technology, visual literacy, and curriculum development within English for Specific Purposes (ESP) in advertising education. By exploring innovative approaches to ESP instruction, the research aims to address the evolving needs of learners and the advertising industry. Through a comprehensive literature review and analysis of previous research, the study seeks to evaluate the effectiveness of integrating technology and visual literacy into ESP advertising curriculum. This study used a descriptive approach, which systematically identified and selected relevant literature from academic databases, scholarly journals, books, and other reputable sources. Keywords related to each area of focus were used to conduct comprehensive searches. Inclusion and exclusion criteria were established to ensure the selected literature aligns with the research objectives. Findings indicated that the integration of technology and visual literacy into ESP advertising curriculum enhances learner engagement, creativity, and proficiency in creating advertising materials. Additionally, curriculum development strategies such as needs analysis, stakeholder collaboration, and continuous evaluation contribute to the relevance and effectiveness of ESP instruction. The findings of this study have significant implications for ESP educators, curriculum developers, and advertising professionals. By integrating technology, visual literacy, and curriculum development strategies into ESP advertising education, educators can better prepare learners for success in the dynamic and competitive advertising industry. Furthermore, the study underscores the importance of ongoing collaboration between academia and industry to ensure the continued relevance and effectiveness of ESP instruction in meeting the evolving needs of learners and the advertising industry
Writing errors of EFL undergraduate students in the online writing course
Get PDFWriting is considered the most difficult skill for learners especially for those who learn English as a foreign language. This study aims to explore the sources of errors occurred in the writing of EFL undergraduate students in the online environment. The data were collected from 10 essays for final examination composed by 10 Thai students studying in English major in one Thai university. The essays were coded and classified into different categories and themes. The findings revealed that errors made by Thai students came from their less effectiveness in the use of language. Their errors included not only word choice, verb tense, preposition, pronoun, but also their lack understanding of writing process. In addition, their writing skills and accuracy of language forms did not meet the criteria as expected. This study provides implications for EFL teaching staff at the university level in which they should promote more writing practice and pay more attention to writing errors of students in any online courses
Akselerasi pendidikan karakter melalui integrasi kearifan lokal dalam Pendidikan Pancasila dan Kewarganegaraan
Get PDFKajian ini bertujuan untuk mengeksplorasi tentang pengalaman dan tantangan yang dihadapi guru dalam mengembangkan pembelajaran PPKn berbasis kearifan lokal dengan memanfaatkan teknologi guna menguatkan karakter peserta didik. Metode yang digunakan adalah metode penelitian kualitatif. Pengumpulan data dilakukan melalui wawancara mendalam dengan beberapa guru yang telah mengembangkan materi PPKn berbasis kearifan lokal dengan memanfaatkan teknologi dalam pembelajaran. Hasil penelitian menunjukkan bahwa guru-guru tersebut telah berhasil mengintegrasikan kearifan lokal dalam pembelajaran PPKn dengan memanfaatkan teknologi. Teknologi mampu memfasilitasi proses pembelajaran yang lebih interaktif dan menarik bagi peserta didik. dan memungkinkan guru untuk mengakses sumber daya pendukung pembelajaran dengan lebih mudah. Namun, terdapat beberapa tantangan yang dihadapi oleh guru dalam mengembangkan pembelajaran PPKn berbasis kearifan lokal dengan pemanfaatan teknologi sehingga perlu diambil beberapa langkah konkret baik oleh guru maupun pemerintah untuk mengatasi tantangan tersebut. Integrasi pembelajaran dengan kearifan lokal ini diharapkan mampu mengakselerasi pendidikan karakter di Indonesia
Efektivitas Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak di Lingkungan Kerja KPP Pratama Kuala Tungkal
Get PDFPenelitian ini dilatarbelakangi oleh sistem perpajakan yang telah terdigitalisasi, dimana sejak tahun 2014 Direktorat Jenderal Pajak telah berupaya melakukan transformasi digital di bidang perpajakan yang dimulai dengan sistem penyampaian Surat Pemberitahuan Tahunan secara elektronik yaitu E-SPT, E-Filing dan E-form kemudian dilanjut dengan pembuatan aplikasi untuk membuat faktur digital dengan nama E-Faktur, aplikasi layanan pembuatan tagihan pajak yang terdigitalisasi dengan nama E-Billing. Seluruh layanan perpajakan yang telah terdigitalisasi ini bertujuan untuk memudahkan masyarakat dalam melaksanakan kewajibannya sebagai Wajib Pajak. Tujuan penulisan karya ilmiah ini untuk meninjau tingkat efektivitas dari penggunaan aplikasi yang telah terdigitalisasi oleh Wajib Pajak yang ada di lingkungan kerja KPP Pratama Kuala Tungkal. Metode penelitian yang digunakan oleh penlis adalah metode penelitian kuantitatif dengan pendekatan penelitian kepustakaan dan penelitian deskriptif. Hasil dari penelitian menunjukkan bahwa penggunaan aplikasi layanan perpajakan secara elektronik efektif dalam memenuhi kewajiban perpajakan Wajib Pajak. Hasil penelitian juga menunjukkan kendala yang dihadapi Wajib Pajak ketika menggunakan aplikasi layanan perpajakan secara elektronik e-filing, e-form, e-billing dan e-faktur diantaranya adalah aplikasi yang masih sering eror, jaringan internet Wajib Pajak yang belum memadai, serta aplikasi yang masih diperlukan panduan dalam penggunaanya
Financial Management in Guyangan Village in The Indonesian State Financial System
Get PDFLaw No. 22 of 1999 and Law No. 25 of 1999, as well as Law No. 32 of 2004 and Law No. 33 of 2004, changed the ties between the central authority and the regional authorities. These two laws became the legal basis for the decentralisation method in Indonesia by distributing a significant position to the regional authorities (district or city). Since the enactment of these two laws, the Indonesian government has undergone a significant change from a centralised government to a decentralised government. The benefits of autonomy are carried out starting from provinces, districts/cities to villages. The purpose of this research is to find out how financial management in the village in the Indonesian state financial syste
Analysis Of The Effect Of Leverage On Company Value (Study PT case. Gajah Tunggal Tbk 2019-2022)
Get PDFCompany PT. Gajah Tunggal Tbk is the largest tire in Asia especially in Asia southeast . Founded in 1971 and in 1990 officially has offices at the Jakarta Stock Exchange and the Surabaya Stock Exchange . This company located in Jakarta and has factory in town attack and tangerang For support activity the production . objective study This This is For analyze the effect of leverage on mark company PT. Gajah Tunggal Tbk 2020-2022 . Method writing this paper using Grand Theory where to be base the theory are Leverage and Company Value. Grand Theory is something that becomes base birth theory Where theory the Still nature macro or wide Then formulated at the next level . In this paper using quantitative data Where data sources used is secondary data that comes from from report PT finance . Gajah Tunggal Tbk . 2019-2022 . Based on Measurable Leverage serving with Debt to Assets Ratios and Company Value are measured with using the Price to Book Value (PBV) of The years 2019 – 2022 show that PT. Gajah Tunggal Tbk has Debt to Assets The ratio (DAR) is in the GOOD CATEGORY based on category Cashmere (2016) in Fitria (2022). However Debt to Asset value The ratio (DAR) is still ≥ 0.5 according to moneyduck.com.id (2022) including . This matter show that part big asset company financed by debt . Whereas mark company PT. Gajah Tunggal Tbk is calculated through Price to Book Value (PBV) is in the UNDERVALUED CATEGORY