Pusat Jurnal Ilmiah Universitas Pasir Pengaraian
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THE EFFECT OF COMPANY SIZE, PROFITABILITY, AUDIT COMMITTEE ON AUDIT DELAY WITH PUBLIC ACCOUNTING FIRM SIZE AS MODERATING VARIABLES
Get PDFThis study aims to determine the effect of firm size, profitability, audit committee on audit delay with public accounting firms as moderation in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling with the number of samples used as many as 25 companies with an observation period of 2018-2020. This research uses multiple linear regression analysis method. Based on the results of the data processing shows that the size of the company is not significant to audit delay. Profitability has no and no significant effect on audit delay. The audit committee is significant to the delay audit. The size of the public accounting firm cannot moderate the effect of firm size on audit delay and is not significant. The size of the public accounting firm cannot moderate the effect of profitability on audit delay and is not significant. The size of the public accounting firm can moderate the effect of the audit committee on audit delay and is significant.
Key Word: audit delay, firm size, profitability, audit committee, public accounting firm siz
PENGARUH PERSEPSI AKUNTANSI, PENGETAHUAN AKUNTANSI DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KECAMATAN DIMEMBE: Usaha Mikro Kecil Menengah
No full textThe purpose of this study was to determine: (1) whether there is a significant positive effect of accounting perception on the use of accounting information, (2) whether there is a significant positive effect of accounting knowledge on the use of accounting information, (3) whether there is a significant positive effect of business scale on the use of accounting information. accounting information.
The sampling method used is Non Probability Sampling with the sampling technique used is Purposive Sampling. Data collection techniques by distributing questionnaires, interviews and literature study. The data analysis used in this study is multiple linear regression analysis using SPSS version 24.
Based on the results of the research conducted, it shows that the perception of accounting has a significant positive effect on the use of accounting information with the Sign value. 0.000 <0.05 and t arithmetic value 4.152 > t table 2.020, accounting knowledge has a significant positive effect on the use of accounting information with a Sign value. 0.001 <0.05 and the t-count value is 3.536 > t-table 2.020. While the business scale does not significantly affect the use of accounting information with a Sign value. 0.975 > 0.05 and the t-count value is 0.031 < 2.020. And the simultaneous test shows that accounting perception, accounting knowledge and business scale have a significant positive effect on the use of accounting information with sign values. 0.000 < 0.05 and the calculated f value is 43,805 > 3.23
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK (Studi Kasus Pada Kantor Pelayanan Penyuluhan dan Konsultasi PerpajakanPasir Pengaraian)
Get PDFThe purpose of this study was to determine: whether tax counseling, tax incentives, tax officer services and the implementation of tax sanctions affect the willingness to pay taxes either partially or simultaneously. This study uses primary data obtained from questionnaires and secondary data obtained from the Office of Tax Counseling and Consultation Services (KP2KP) Pasir Pengaraian. The method used is a quantitative method. Sampling was done by using Convenience Random Sampling technique. The analysis technique used is multiple linear regression analysis, then hypothesis testing using t test and using F test.
The results of this study indicate that the tax counseling variable partially affects the willingness to pay taxes, the tax incentive variable does not partially affect the willingness to pay taxes, the tax officer service variable has a partial effect on the willingness to pay taxes, and the variable of the implementation of tax sanctions has no partial effect. partial to willingness to pay taxes. Simultaneously, tax counseling, tax incentives, tax officer services, implementation of tax sanctions affect the willingness to pay taxes
KONTRIBUSI KEKUATAN OTOT TUNGKAI DAN KELENTUKAN PINGGANG DENGAN KEMAMPUAN SEPAK SILA SISWA EKSTRAKURIKULER SEPAKTAKRAW SMK ISLAM INAYAH UJUNG BATU
No full textABSTRAK
Masalah dalam penelitian ini adalah masih rendahnya kemampuan sepak sila peserta Ekstrakurikuler Sepaktakraw SMK Islam Inayah Ujung Batu, hal ini disebabkan rendahnya kekuatan otot tungkai dan rendahnya kelentukan pinggang peserta Ekstrakurikuler Sepaktakraw SMK Islam Inayah Ujung Batu. Penelitian ini bertujuan untuk mengetahui kontribusi daya ledak otot tungkai dan kelincahan secara bersama-sama dengan kemampuan sepak sila peserta Ekstrakurikuler Sepaktakraw SMK Islam Inayah Ujung Batu.
Penelitian ini merupakan penelitian korelasional dilanjutkan dengan melihat kontribusi variabel X terhadap variabel Y. Populasi dalam penelitian ini adalah keseluruhan peserta Ekstrakurikuler Sepaktakraw SMK Islam Inayah Ujung Batu yang berjumlah 20 orang dengan menggunakan teknik pengambilan sampel Total Sampling. Penelitian ini dilakukan pada bulan Juli 2020, bertempat dilapangan SMK Islam Inayah Ujung Batu. Teknik analisis data menggunakan product moment.
Dari Penelitian ini diperoleh Kekuatan otot tungkai memberikan kontribusi yang signifikan terhadap kemampuan sepak sila peserta ekstrakurikuler sepaktakraw SMK Islam Inayah Ujung Batu dengan rhitung 0,563 ˃ rtabel 0,444 , dengan sumbangan kontribusi sebesar 31,8%. Kelentukan pinggang memberikan kontribusi yang signifikan terhadap kemampuan sepak sila peserta ekstrakurikuler sepaktakraw SMK Islam Inayah Ujung Batu dengan rhitung 0,488 ˃ rtabel 0,444, dengan sumbangan kontribusi sebesar 23,7%. Kekuatan otot tungkai dan kelentukan pinggang secara bersama-sama memberikan kontribusi yang signifikan terhadap kemampuan sepak sila peserta ekstrakurikuler sepaktakraw SMK Islam Inayah Ujung Batu dengan rhitung 0,621 ˃ rtabel 0,444, dengan sumbangan kontribusi sebesar 38,5%.
Kesimpulannya terdapat hubungan kekuatan otot tungkai dan kelentukan pinggang secara bersama-sama dengan kemampuan sepak sila peserta Ekstrakurikuler Sepaktakraw SMK Islam Inayah Ujung Batu. 
MODEL PEMBELAJARAN EXAMPLE NON EXAMPLES DAPAT MENINGKATAN HASIL BELAJAR MATA PELAJARAN ILMU PENGETAHUAN ALAM SISWA KELAS VI SDN 003 RAMBAH KECAMATAN RAMBAH KABUPATEN ROKAN HULU TAHUN PELAJARAN 2019/2020
Get PDFDari analisis diperoleh bahwa terjadi peningkatan Hasil belajar Siswa pada Pelajaran IPA dengan menggunakan model pembelajaran Example non Examples dari Pra Siklus , siklus I (pertemuan 1 dan 2) dan siklus II (pertemuan 1 dan 2).Hasil penelitian menunjukkan: (1) Dengan menggunakan model pembelajaran Example Non Examples, ketika mengajar dengan metode ceramah keaktifan siswa belajar sebagaimana pada table siswa yang tuntas 5 orang dengan rata-rata 21,74% dan yang tidak tuntas 18 orang dengan rata-rata 78,26%. sedangkan perilaku Aktivitas siswa hanya 52,17% , meningkat menjadi pada siklus I pertemuan 1 (75,65%) , pertemuan 2 (83,03%) menjadi pada siklus II pertemuan 1(87,83%) dan pertemuan 2 (93,91)% dengan KKM 75 .Kemudian perilaku aktivitas siswa pada siklus 1 pertemuan 1(68,67%) pertemuan 2(84,78%) menjadi pada siklus II pertemuan 1(96,38%) pertemuan 2(100%)
PERSEPSI MAHASISWA PENDIDIKAN GEOGRAFI TERHADAP PENGGUNAAN VIRTUAL CLASS †GOOGLE CLASSROOMâ€
Get PDFRevolusi 4.0 mengubah paradigma pendidikan dan pembelajaran. Perubahan paradigma pendidikan yang berpusat pada guru kini berpusat pada peserta didik. Pembelajaran luring mulai ditinggalkan dan gantikan dengan pembelajaran daring yiatu yang dikenal dengan pembelajaran online. Banyaknya aplikasi pembelajaran online semakin memudahkan para pendidik dalam mentransfer meteri dan pemberian tugas. Salah satu aplikasi yang sering digunakan dalam pembelajatan online atau virtual class yaitu google classroom. Google classroom mempunyai fitur bagi pengajar untuk mengelola kelas, membuat tugas, membuat kuis, berbagi materi, serta mengevaluasi langsung hasil kerja siswa. Manfaat google classroom yaitu menghemat waktu, dapat di akses dimana saja, dan berbagi informasi dengan cepat. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan populasi mahasiswa Jurusan Pendidikan Geografi UNG. Penelitian bertujuan melihat persepsi mahasiswa terhadap penggunaan google classroom. Metode penelitian ini menggunakan metode penelitian deskriptif. Hasil penelitian menunjukan bahwa indikator pertama pembelajaran geografi rata-rata mahasiswa yang menjawab sangat setuju 27,4%, setuju yaitu 33,9%, agak setuju 20,8%, agak tidak setuju 13,1%, tidak setuju 2,4%, dan sangat tidak setuju 2,45. Hal ini menunjukan Google Classroom dalam pembelajaran geografi efektif dilihat dari respon positif dari mahasiswa. Pada indikator kedua yaitu Performa Google Classroom menunjukan bahwa aplikasi tersebut sangat membantu memudahkan menyimpan dokumen, sangat jelas dan mudah dipahami, sangat efektif dan efisien dalam segi waktu. Hal ini terlihat rata-rata mahasiswa yang menjawab sangat setuju sebesar 39,3%, setuju 42,9%, Agak setuju15,5%, agak tidak setuju 2,4%, tidak setuju dan sangat tidak setuju 0%. Indikator ketiga Penerimaan mahasiswa terhadap kemudahan Google Classroom menunjukan rata-rata mahasiswa menjawab sangat setuju sebesar 34,2%, setuju 43,9%, agak setuju19,4%, agak tidak setuju 1,5%, tidak setuju dan sangat ntidak setuju 0,5% Hal ini menunjukan google Classroom sangat mudah digunakan. Indikator kempat Pengaruh Sosial Terhadap Penggunaan Google Classroom menunjukan rata-rata menjawab sangat setuju sebesar 29,5%, setuju 38,4%, agak setuju 17,9%, agak tidak setuju 7,1%, tidak setuju dan sangat tidak setuju3,6%. Ini menunjukan lingkungan sosial sangat berpengaruh terhadap penggunaan Google Classroom
AN ANALYSIS OF STUDENTS’ SCANNING SKILL IN READING TEXT AT SECOND GRADE STUDENTS OF MTs THAMRIN YAHYA RAMBAH HILIR
Get PDFThe purpose of this research was to find out the second grade students’scanning skill in reading text at MTs Thamrin Yahya Rambah Hilir. The research design was a descriptive qualitative. The population was second grade students with total number of 77 students and the sample were 26 students. The sample was taken by cluster random sampling. In collecting the data the researcher used reading test it was narrative text to got the data. In analyzing the data the researcher used the components of Narrative Text such as Orientation, Complication, and Resolution. Based on the result of analysiss, the researcher found 4 students (15,3%) had excellent level, 7 students (26,9%) had good level, 11 students (42,3%) had average level, and 4 students (15,3%) had fair level and there were no students who got poor category. It means that students’ scanning skill in narrative text at second grade students of MTs Thamrin Yahya was average.
 
INTERACTIVE COMMUNICATION WITH EDMODO IN EFL CLASSROOM
Get PDFVirtual learning is very much important in the 21st century in increasing interest in communicating in EFL classrooms. Edmodo is one of the media used for virtual learning. This research primarily aimed at describing interactive communication and students’ perspective of the online media "Edmodo" as a means of learning the EFL Classroom. The method used is qualitative methods with data collection techniques with documentation techniques, and observation techniques. Students’ perspective were collected by interviews. Besides that advantages of Edmodo and description classroom activities observed. The results of the analysis showed that Edmodo can be used as an effective learning medium. Edmodo, as a learning tool, can also be an easier introduction to students so that English knowledge be interested to communicate globally. Moreover, it revealed that using Edmodo had positive perspective from students towards interactive communication
Investigating the Problems encountered by EFL Students in Translating English Idioms into Arabic or Vice Versa
Get PDFTranslating idioms is an indispensable part of human life which involves language, thought and action. This study aims to investigate the problems encountered by EFL students in translating English idioms into Arabic or vice versa and set up some solutions. The study hypothesizes that university students are unable to translate idioms from English to Arabic and vice versa. To fulfil this study, the descriptive-analytic method is used and to be followed.  A questionnaire is used as data collection instruments. The sample of the study consisted of (20) students from the third and fourth school year at Onaizah Colleges, Qassim, K.S.A. The study found that the differences in the average of the consensus are in favour of the variables that translating idioms is a problematic area for Saudi EFL students. Likewise, EFL students are confused in translating idioms from English to Arabic and vice versa due to poor vocabulary and fixed idiomatic expressions. Moreover, EFL students translate the idioms from English to Arabic and vice versa literally. The study recommends that EFL students should be exposed to a variety of vocabulary, fixed and idiomatic expression in translation tasks. Also, they must be aware of the cultural differences in translation idioms. The study further recommends that deploying fixed and idiomatic expressions in schools\u27 and colleges\u27 aisles could benefit the students in translation
Students\u27 Ability in Writing Sequence of Events Based on Up Movie
Get PDFThis research was conducted aiming to an analysis of students’ ability in writing sequence of events based on “UP†movie by the third-year students at English Language Education Study Program of Universitas Islam Riau. This study was descriptive research and the method used in this research is the quantitative method with utilizing SPSS software to calculate the frequency, percentage, and mean score. The subject of this research were the students at the third year that consisted of 35 students and this research focused on five aspects of writing. In gathering the data, this research used Google form to collect the result writing test of the students. From the data analysis of 35 students who took the writing test, 4 students were in good to excellent level which the percentage is 11.4%. 27 students were in average to good level which the percentage is 77.1%. 4 students gain poor to average level with the percentage is 11.4% and no one of the students (0%) got poor level. Based on the researcher analysis from the result of the research, the highest score that most students could gain was in the vocabulary aspect with the mean score 3.68. Meanwhile, the lowest score that the students could gain was in fluency with the mean score 3.06. So, in this case, the researcher could interpret that the third-year students were on average to good level and able to write the sequence of events of the movie