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Corporate Governance, Leverage, Sales Growth on Tax Avoidance with Firm Size as a Moderating Variable.el Moderasi]: Corporate Governance, Laverage, Sales Growth terhadap Tax Avoidance dengan Firm Size sebagai Variabel Moderasi
No full textTax avoidance carried out in accordance with tax laws and regulations can be said to be a permitted activity. However, this behavior is not desired by the government because it can result in a decrease in government revenue. This study aims to determine the effect of corporate governance, leverage, sales growth on tax avoidance with company size as a moderating variable. This study uses quantitative research with smartPLS data processing. The results that are: 1) Corporate Governance projected by: a. Institutional Ownership, b. Independent Commissioners, and c. Audit Committee, influences tax avoidance, 2) Leverage influences tax avoidance, 3) Sales growth influences tax avoidance, 4) Company Size is able to moderate Corporate Governance projected by: a. Institutional Ownership, b. Independent Commissioners, c. Audit Committee on Tax Avoidance 5) Company Size is able to moderate leverage on Tax Avoidance and 6) Company Size is able to moderate Sales Growth on Tax Avoidance
Shadow Teacher Professionalism in Implementing Learning Media for Students with Attention Deficit Hyperactivity Disorder (ADHD) in Elementary Schools: Profesionalisme Shadow Teacher dalam Menerapkan Media Pembelajaran pada Siswa Attention Deficit Hyperctivity Disorder (ADHD) di Sekolah Dasar
No full textThe purpose of this research was to determine the professionalism of shadow teachers in implementing learning media in inclusive schools. In this research, the method used was a qualitative phenomenological research method, the design of this research used a survey research design. Where researchers conducted interviews and observations for 3 days. Participants in this study were shadow teachers at Muhammadiyah Elementary School 11 Randegan for students with Attention Deficit Hyperctivity Disorder(ADHD). Based on the research results, it was concluded that participants fulfilled five indicators of teacher professionalism from the indicators of mastery of material, mastery of competency standards, carrying out material development, carrying out professional development and using technology. The interview questions asked by the author have represented the indicators and were able to be answered well. In addition to the interview, the author also conducted observations from the answers given by the participants
Service Quality Analysis Using Servqual and RCA Methods : Analisa Kualitas Pelayanan Dengan Metode Servqual dan RCA
No full textThe obstacles faced by the quality of service of PT. Wahana Logistik Pasuruan are still considered less than in accordance with consumer expectations, such as product management that is often problematic at the transit point, delays in delivery of goods, and the length of service from customer service in handling consumer complaints. The purpose of this study is to determine the attributes that influence service quality and determine the root of the problem regarding service quality at PT. Wahana Logistik Pasuruan. The servqual method will address service quality issues from the customer's perspective. The RCA method will be used to find out why the problem exists by focusing on the underlying causes. There are two main factors that contribute to the failure to meet consumer expectations, namely reliability (one attribute) and tangible (three attributes). 
The Effect of Mini Snakes and Ladders Teaching Medium to Improve Students' Descriptive Writing Skill: Pengaruh Media Ajar Ular Tangga Mini terhadap Peningkatan Keterampilan menulis Deskriptif Siswa
No full textThis research discusses the use of non-digital teaching media in school without internet access to improve the writing skill of 7th-grade junior high school students at one of the junior high schools in Sidoarjo. This study also aims to determine the effect of using the mini Snakes and Ladders as teaching media. Researchers used a quantitative research design with a pre-experimental method that used only one class without using a control class as a comparison for the experimental class. From the final research data obtained, researchers processed it using a paired sample T-test with SPSS. The pre-test and post-test findings provided the data. The results of the paired sample T-test using SPSS indicate that the pre-test and post-test differed significantly. The pre-test’s average score fell short of the 43,15 score required by the Minimum Completeness Criteria (KKM)
Increasing the Social Sensitivity of Student Grade 5 Using the Problem Based Learning (PBL) Model in Social Science Learning: Peningkatan Kepekaan Sosial Siswa Kelas 5 Menggunakan Model Pembelajaran Problem Based Learning (PBL) dalam Pembelajaran IPAS
No full textThe Society 5.0 era has caused many students' characters to start to deteriorate. This study aims to improve the social sensitivity of 5th grade students of Nyai Walidah at SD Plus Muhamdiyah Brawijaya by using the PBL learning model in the subject of Social Sciences. This PTK research method uses the Kemmis and Taggart research design which includes: (a) planning, (b) action, (c) observation, and (d) reflection. There are two cycles in this study. The data analysis technique is quantitative using a social sensitivity questionnaire instrument consisting of 4 aspects and qualitative using the results of learning observations. The subjects of this study involved all 5th grade students of Nyai Walidah. Based on the results there was a 66.8% level of social sensitivity of 5th grade while in cycle 2increased to 96.5%. These results show that the PBL learning model can increase the social sensitivity of 5th grade NW students
Exploring Impulsive Buying Tendency in Preloved Goods: Mindful Consumption and Platform Trust : Analisis Kecenderungan Pembelian Impulsif pada Barang Bekas: Konsumsi yang Sadar dan Kepercayaan terhadap Platform
No full textThis study explores how mindful consumption, ego involvement, platform trust, and product involvement affect purchase intention for secondhand goods, with impulsive buying tendency as a mediator. Data from 223 respondents were collected through surveys and analyzed using PLS-SEM. Findings indicate that ego involvement and platform trust significantly influence purchase intention, while mindful consumption and product involvement do not have a direct effect. However, impulsive buying tendency significantly mediates the effects of mindful consumption and product involvement. This research contributes to the limited literature on secondhand goods by examining rarely studied variables. Practically, it highlights the importance of building platform trust and improving product descriptions. Future studies are encouraged to examine other factors like social influence and promotional tactics
Design of Web-Based Physical Examination Form at the Orthopedic Clinic of Dr. Ramelan Hospital Surabaya: Desain Formulir Pemeriksaan fisik Berbasis Web di Poli Ortopedi RSPAL Dr. Ramelan Surabaya
No full textThe implementation of electronic doctor examination forms in orthopedics is crucial for enhancing service efficiency and accuracy. By utilizing Electronic Medical Records (EMR), physicians can quickly and accurately access patient medical histories, which aids in clinical decision-making and care coordination. This study aims to redesign the physical examination form within the EMR system to enhance its functionality and meet clinical needs. The research method employed is research and development (R&D), which begins with a needs analysis through interviews and questionnaires with medical staff, including doctors and nurses in the orthopedic clinic, totaling five participants. Data are collected through observation and in-depth interviews with respondents in the orthopedic clinic, 
The Correlation Between Teacher's Pedagogical Competence and Student's Affective Learning Outcomes in Elementary Schools: Hubungan Kompetensi Pedagogik Guru terhadap Hasil Belajar Afektif Siswa di Sekolah Dasar
No full textThis study aims to determine the effect of teacher pedagogical competence on affective learning outcomes of elementary school students. Affective learning outcomes include students' attitudes, values, and motivations that develop through interaction and the learning process. The study used a quantitative approach with correlational techniques, involving 30 fifth grade students as samples. Data were collected through questionnaires and analyzed using normality, linearity, and Pearson correlation tests. The results showed that there was a positive and significant relationship between teachers' pedagogical competence and students' affective learning outcomes (r = 0.450; sig = 0.013). Teachers who have high pedagogical competence tend to be able to build a conducive learning atmosphere and facilitate the formation of positive student attitudes. This finding confirms the importance of strengthening teachers' pedagogical competence as a strategic effort in improving the quality of education, especially in developing students' character in the affective domain
Expert System for Diagnosing the Potential of Online Game Addiction in College Students Using the Certainty Factor Method: Sistem Pakar Diagnosis Potensi Kecanduan Game Online pada Mahasiswa Menggunakan Metode Certainty Factor
Get PDFOnline game addiction is a growing phenomenon, especially among students and university learners, which negatively affects academic performance and social life. This research aims to develop a web-based expert system that can diagnose the level of online game addiction. The method used in this system is the Certainty Factor (CF), which is employed to represent the level of expert confidence in dealing with the uncertainty of observed symptoms. The system development follows the stages of the Expert System Development Life Cycle (ESDLC), which includes problem identification, requirement analysis, knowledge acquisition, system design, testing, and implementation. The result of this research is an expert system application for diagnosing online game addiction among university students. The developed application is capable of classifying the level of online game addiction into three categories: mild, moderate, and severe
The Influence of Fanaticism, product Quality And Product Design on Purchasing Decisions for Indonesian Nasional Team Merchandise: Pengaruh Fanatisme, Kualitas Produk dan Desain Produk Terhadap Keputusan Pembelian Merchandise Timnas Indonesia
No full textThe modern era of soccer encourages management changes that must develop as a business, including the existence of club merchandise which is one of the sources of income. The Indonesian national team collaborates with espro as a merchandise provider. With this research, the aim is to analyze the influence of fanaticism. Product Quality, and Product Design on Purchasing Decisions for Indonesian National Team Merchandise. Using quantitative methods, this study involved 96 respondents selected through non probability sampling techniques. The final results show that Fanaticism, Product Quality, and Product Design have an influence on purchasing decisions on merchandis