33 research outputs found
The Influence of Financial Performance, Social Performance and Environmental Performance on Firm Value Moderated by Sustainable Development Goals in State-Owned Enterprises ( SOES) in Indonesia
No full textThis research aims to analyze the influence of financial performance, social performance and environmental performance on firm value in state-owned companies in Indonesia. Apart from that, this research also aims to find out whether sustainable development goals can moderate this model. The research design uses a casual comparative research design, namely investigating possible cause-and-effect relationships using a quantitative approach. The data used is secondary data obtained from 9 state-owned companies for the period 2018 to 2022. The analysis technique used is panel data regression analysis and interaction tests (moderation tests) which are analyzed using the help of the Eviews version 10 application. The results of the research show that financial performance, Social performance and environmental performance influence firm Value value. Development objectives moderate environmental performance on firm value. However, sustainable development goals cannot moderate financial performance and social performance on firm value.98 PagesTesis Magiste
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Badan dengan Pemeriksaan Pajak sebagai Variabel Moderating pada KPP Pratama Medan Kota
No full textPenelitian ini mempunyai tujuan untuk menjawab dan mengetahui kesadaran Wajib Pajak, pelayanan fiskus, sosialisasi perpajakan, tindakan penagihan, dan pengawasan Account Representative terhadap kepatuhan Wajib Pajak badan dengan pemeriksaan pajak sebagai variabel moderating pada KPP Pratama Medan Kota. Jenis penelitian ini yaitu asosiatif yang bersifat kausal dengan cara melakukan identifikasi berbagai variabel penelitian. Data yang digunakan dalam penelitian ini merupakan data primer berupa data kuisioner. Responden harus memilih jawaban yang telah disediakan peneliti atas pertanyaan-pertanyaan yang diajukan. Penelitian mangambil sampel sebanyak 200 dari populasi 13.640 Wajib Pajak badan dengan teknik pengambilan sampel yaitu non probability sampling. Selanjutnya, metode analisis data yang digunakan adalah metode SEM (Structural Equation Modelling) melalui alat analisis program Lisrel 8.8. Variabel penelitian yang digunakan terdiri dari variabel eksogen yaitu kesadaran Wajib Pajak, pelayanan fiskus, sosialisasi perpajakan, tindakan penagihan, dan pengawasan Account Representative. Variabel endogen dan variabel moderating yaitu kepatuhan Wajib Pajak badan dan pemeriksaan pajak. Kemudian, pengujian hipotesis dalam penelitian ini menggunakan koefisien determinasi dan Uji t dengan tingkat signifikansi 5%.
Hasil penelitian ini menunjukkan bahwa variabel tindakan penagihan berpengaruh positif signifikan terhadap kepatuhan Wajib Pajak badan pada KPP Pratama Medan Kota. Kemudian pemeriksaan memoderasi hubungan antara pelayanan fiskus dan pengawasan Account Representative dengan kepatuhan Wajib Pajak badan pada KPP Paratama Medan Kota. Sedangkan variabel kesadaran Wajib Pajak dan pelayanan fiskus berpengaruh negatif tidak signifikan serta sosialisasi perpajakan dan pengawasan Account Representative berpengaruh positif tidak signifikan terhadap kepatuhan Wajib Pajak badan pada KPP Pratama Medan Kota. Kemudian pemeriksaan pajak tidak memoderasi hubungan antara kesadaran Wajib Pajak, sosialisasi perpajakan, dan tindakan penagihan dengan kepatuhan Wajib Pajak badan pada KPP Pratama Medan Kota.This study aims to answer and know the awareness of taxpayers, tax authority services, tax socialization, tax collection, and account representative controlling to compliance of the corporate taxpayer with tax audit as a moderating variable at Medan Kota Tax Office.
This type of research is associative, which causal with identifyng various research variables. The data are used in this research are primary data in the form of questionnaire data. Respondents should choose the answers that have been provided by the researcher at the questions filed. The research took a sample 200 of 13,640 corporate taxpayers with technique take the sampling is non probability sampling. Furthermore, the data analysis method used the SEM method (Structural Equation Modeling) through an analysis tool program the Lisrel 8.8. The research variables are used consisted of exogenous variables is the taxpayer’s awareness, tax authority services, tax socialization, tax collection, and Account Representative’s controlling. Endogenous variable and moderating variable are compliance of corporate taxpayer and tax audit. Then hypothesis examination of this research using the coefficient of determination and values of t with a significance level of 5%.
The results of this research indicate that the tax collection variable has positive and significant effect to corporate taxpayer’s compliance at Medan Kota Tax Office. Then the tax audit moderates correlate between the tax authorities services and account representative’s controlling with compliance of the corporate taxpayer at Medan Kota Tax Office. While, variables of the taxpayer’s awareness and tax authorities services have a negative and insignificant effect, as well the tax socialization and account representative’s controlling have positive and insignificant effect for compliance of the corporate taxpayer at Medan Kota Tax Office. Furthermore, tax audit doesn’t moderate to correlate between the taxpayer awareness, tax socialization, and tax collection with compliance of the corporate taxpayer at Medan Kota Tax Office.260 HalamanTesis Magiste
Factors That Influence The Quality of Cloud Computing Moderated Accounting Information Systems in The North Sumatera Hospitality Industry
No full textSeveral challenges, including lack of system integration, limited flexibility, and lack of
support from management, are still significant concerns. In this context, cloud computing
technology emerges as a promising solution with the potential to increase cost efficiency and
provide easier access to real-time information. It is important to note that this technology's
role is vital, especially in the tourism sector, including the hotel industry, which is facing the
challenge of adapting to market dynamics and rapid technological developments. This
research examines the influence of information technology, environmental uncertainty,
management support and user competence on the quality of accounting information systems
in hotels with cloud computing as a moderating variable. The object of this research is the
Hotel Industry in North Sumatra with the research subjects being hotel employees in the
field of finance and information systems, totaling 347 employees in the hotel industry
throughout North Sumatra. The research results found that information technology,
management support, user competence and cloud computing had a positive effect on the
quality of hotel accounting information systems, and environmental uncertainty had a
positive effect on information technology. Likewise, cloud computing is able to moderate
the influence of information technology, management support and user competence on the
quality of accounting information systems in hotels. This research successfully suggests that
good information technology, adequate user competence, strong management support, and
effective use of cloud computing can improve the quality of the information produced.
Quality information can increase efficiency, accuracy, customer satisfaction and help
management make better decisions and optimize financial management in the hotel industry.227 PagesDisertasi Dokto
Analisis Faktor - Faktor yang Mempengaruhi Kinerja Organisasi pada Perguruan Tinggi Swasta di LLDIKTI Wilayah I Sumatera Utara
No full textThis study aims to find and analyze the problems that exist in the organizational
performance of private tertiary institutions in LLDIKTI Region 1, North Sumatra. The
problem that occurs is that many private universities have closed in the last 5 (five) years,
if we trace the causes of the closure of these universities due to the internal control system,
budgeting process and transparency as well as weak organizational characteristics. This
research is a quantitative research with primary data. Data collection techniques using
questionnaires. The population in this study were private tertiary institutions in LLDIKTI
Region 1 North Sumatra, the sample technique used was a purposive sample with the
criteria of universities having a minimum accreditation value of "C" or "good", when this
questionnaire was distributed the respondents had served or had served as budget user for
at least 2 years. The data analysis technique used is statistical analysis based on partial
least squares (PLS). The time of this research starts from April 2021 to January 2023. The
results of the study found that the internal control system, budgeting process, transparency
and organizational characteristics have a positive and significant effect on organizational
performance. Organizational characteristics can strengthen the relationship between
internal control systems and organizational performance, budgeting processes and
organizational performance and transparency on organizational performance.347 PagesDisertasi Dokto
Factors That Influence The Quality of Cloud Computing Moderated Accounting Information Systems in The North Sumatera Hospitality Industry
No full textSeveral challenges, including lack of system integration, limited flexibility, and lack of
support from management, are still significant concerns. In this context, cloud computing
technology emerges as a promising solution with the potential to increase cost efficiency and
provide easier access to real-time information. It is important to note that this technology's
role is vital, especially in the tourism sector, including the hotel industry, which is facing the
challenge of adapting to market dynamics and rapid technological developments. This
research examines the influence of information technology, environmental uncertainty,
management support and user competence on the quality of accounting information systems
in hotels with cloud computing as a moderating variable. The object of this research is the
Hotel Industry in North Sumatra with the research subjects being hotel employees in the
field of finance and information systems, totaling 347 employees in the hotel industry
throughout North Sumatra. The research results found that information technology,
management support, user competence and cloud computing had a positive effect on the
quality of hotel accounting information systems, and environmental uncertainty had a
positive effect on information technology. Likewise, cloud computing is able to moderate
the influence of information technology, management support and user competence on the
quality of accounting information systems in hotels. This research successfully suggests that
good information technology, adequate user competence, strong management support, and
effective use of cloud computing can improve the quality of the information produced.
Quality information can increase efficiency, accuracy, customer satisfaction and help
management make better decisions and optimize financial management in the hotel industry.227 PagesDisertasi Dokto
Tafsir Basis Surat Perspective Abdul Hamid Al-Farahi: A Study Of The Concept Of Nazm And Its Application In The Interpretation Of Surah Al-Mursalat
No full textAbdul Hamid al-Farahi is one of the Indian Muslim scholars who uses the interpretation of the letter based on the concept of nazm. Surah-based interpretation is interpretation that works on the letter of the Qur'an as a unified whole and has a unified theme (the sura as a unity). In this article, the author tries to explain the concept of nazm initiated by al-Farahi and how this concept is applied in the interpretation of the letter Al-Mursalat. The author uses qualitative research methods with data collection techniques through literature review. This paper shows that al-Farahi's nazm concept is a further development of the munasabah approach. Al-Farahi's concept of nazm emphasizes that each surah has an 'amud surah (central theme). 'Amud functions as a control over the resulting interpretation to build a unified letter. The application of the concept of nazm al-Farahi can be seen from his interpretation of the al-Mursalat letter. Al-Farahi stated that the 'amud of the letter revolves around warnings about the Day of Judgment, obedience to Allah, and doing good among fellow creatures. Thus, every interpretation of the verses in Surah Al-Mursalat must refer to the 'Amud of the Surah
Efektivitas pendekatan saintifik terhadap keterampilan berpikir tingkat tinggi siswa pada pembelajaran Matematika kelas 5 Madrasah Ibtidaiyah
No full textمستخلص البحث
المنهج العلمي هو منهج تعليمي يستخدم عملية التفكير العلمي من خلال 5 مراحل، وهي الملاحظة، المحاكة، التجربة، التفكير والتواصل. ويعتقد أن المنهج العلمي هو أساس ذهبي لتطوير مواقف الطلبة، مهاراتهم ومعارفهم الذي يمكن في تأثير على مهارات التفكير العالي لدى الطلبة، خاصة في تعليم الرياضيات. مادة الرياضيات هي عملية مستمرة للطلبة عند مواجهة ومعالجة المشاكل في حياتهم اليومية. لذلك، يجب أن يكون الطلبة مدربين تدريبا جيدا ومتعودين بالتفكير بشكل مستقل. من خلال المنهج العلمي في تعليم الرياضيات، سيتم تدرب الطلبة على التفكير النقدي، الإبداعي، الإنتاجي والتواصلي من أجل حل المشاكل التي يواجهونها. الهدف من هذا البحث هو معرفة فعالية المنهج العلمية على المهارات التفكير العالي لدى الطلبة في تعليم الرياضيات في الصف الخامس بالمدرسة الإبتدائية.
هذا البحث من البحث بمزيج المناهج البحثية (mix method) ويكون موضوع البحث هو الطلبة في الصف الخامس بمدرسة إسكندر سليمان الإبتدائية باتو. تم اختيار الطلبة باستخدام طريقة أخذ العينات الهادفة (purposive sampling). وتم جمع البيانات من خلال الملاحظة، الاختبارات، المقابلة والوثائق. تضمنت البيانات المتعلقة بالتفكير العالي لدى الطلبة بيانات كمية في شكل نتائج اختبار، في حين أن البيانات الكيفية الناتجة عن المقابلة المنظمة. وأجري تحليل البيانات كميا باستخدام اختبار ت لتحديد الفرق في استخدام المنهج العلمي. وبالإضافة إلى ذلك، هناك أيضا اختبار حجم التأثير لمعرفة فعالية المنهج العلمي على مهارات التفكير العالي، وأمّا بيانات كمية فاستخدمت طريقة تثليث البيانات.
أظهرت نتائج إختبار ت للإختبار القبلي (pretest) لمجموعة التجربة ومحموعة التحكم متطابقة، لأن الدرجة الأهمية من ت الحساب هي 0.439 ≥ 0.05 ونتيجة إختبار الفرضيات في الإختبار البعدي (posttest) لمجموعة التجربة ومجموعة التحكم هي بالدرجة الأهمية 0.000 ≤ 0.05. وأثبت ذلك أن الفرضية الصفرية (Ho) المقترحة في هذا البحث مرفوضة والفرضية البديلة (Ha) مقبولة. وحققت النتائج المستندة إلى الإختبار البعدي في العملية التعليمية بالمنهج العلمي درجة 68.66 وإتمام الدراسة 79%. واستنادا إلى نتائج المقابلة الظاهرة في نتائج حل أسئلة الإختبار البعدي أنهم قادرون على التحليل، التفييم وإبداع المنتج. في حين أن إختبار فعالية المنهج العلمي على مهارات التفكير العالي لدى الطلبة في الصف الخامس بمدرسة إسكندر سليمان أجري باستخدام إختبار أثر مقياس كوهين ما يحصل على درجة 0.88 مما يعني أنها في فئة التأثير الكبير.
ABSTRACT
Scientific approach is a learning approach that involves a scientific thinking process through five stages covering observation, inquiry, trial, logics, and communication. Scientific approach is believed as “a golden bridge” of attitude, skill, and knowledge development of the students. Thus, it is assumed that it can affect students’ high order thinking skills, particularly in Mathematics learning. Mathematics is a continual process for students in facing and overcoming problems in their daily life. Hence, students must get trained and get used to think independently. Through scientific approach in Mathematics learning, students will be trained to be able to think critically, creatively, productively, and communicatively in solving the problems they face. Therefore, this study aims to find out the effectiveness of scientific approach for the high order thinking skill of fifth grade students in Mathematics learning conducted in Madrasah Ibtidaiyah (Islamic Elementary School).
This is a mix method study that employs fifth grade students of Madrasah Ibtidaiyah (MI) Iskandar Sulaiman Batu, and the selection is conducted by using purposive sampling technique. The data collection techniques are observation, test, interview, and documentation. The data of students’ high order thinking skill comprise quantitative data in form of test, and qualitative data obtained from structured interview. The data analysis is implemented quantitatively using t-test to discover the difference of scientific approach use that may occur. Moreover, another test named Effect Size is also conducted to find out the scientific approach effectiveness for the high order thinking skill. The qualitative data are analyzed using data triangulation.
Based on the pretest of t-test, it is shown that experimental group and control group are identical since Sig. t-count is 0.439 ≥ 0.05 and the result of hypothesis test of the posttest indicates that experimental and control group have Sig. 0.000 ≤ 0.05. It proves that the proposed zero hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted. The result of the study, based on the posttest implemented in the learning activity using scientific approach, shows a mean value that is 68.66 and the study completion is 79%. The result of the interview, based on the posttest question sheets answered by students, indicates that students are able to analyze, evaluate, and create a creation. Meanwhile, the test named Effect Size Cohen’s performed on the scientific approach effectiveness towards the high order thinking skill of fifth grade students of MI Iskandar Sulaiman resulted a value of 0.88 that is included in a high effect category.
ABSTRAK
Pendekatan saintifik adalah pendekatan pembelajaran yang menggunakan proses berpikir ilmiah melalui 5 tahapan, yaitu mengamati, menanya, mencoba, menalar, dan mengkomunikasikan. Pendekatan saintifik diyakini sebagai titian emas pengembangan sikap, keterampilan, dan pengetahuan peserta didik sehingga diduga dapat mempengaruhi keterampilan berpikir tingkat tinggi siswa terutama pada pembelajaran matematika. Matematika merupakan suatu proses yang berkelanjutan bagi siswa untuk menghadapi dan menanggulangi masalah-masalah dalam kehidupan sehari-hari. Karena itu siswa harus benar-benar dilatih dan dibiasakan berpikir secara mandiri. Melalui pendekatan saintifik dalam pembelajaran matematika, peserta didik akan terlatih untuk mampu berpikir kritis, kreatif, produktif, dan komunikatif dalam meyelesaikan persoalan yang dihadapi peserta didik. Adapun tujuan penelitian ini adalah untuk mengetahui efektivitas pendekatan saintifik terhadap keterampilan berpikir tingkat tinggi siswa pada pembelajaran matematika kelas 5 Madrasah Ibtidaiyah.
Penelitian ini berjenis penelitian mix method dengan subyek penelitian siswa kelas 5 MI Iskandar Sulaiman Batu dan pemilihan siswa dilakukan dengan teknik Purposive Sampling. Teknik pengumpulan data menggunakan observasi, tes, wawancara, dan dokumentasi. Data keterampilan berpikir tingkat tinggi siswa meliputi data kuantitatif berupa hasil tes, sedangkan data kualitatif dihasilkan dari wawancara terstruktur. Analisis data dilakukan secara kuantitatif menggunakan uji t untuk mengetahui ada tidaknya perbedaan penggunaan pendekatan saintifik. Di samping itu ada pula uji Effect Size untuk mengetahui efektivitas pendekatan saintifik terhadap keterampilan berpikir tingkat tinggi, sedangkan data kualitatifnya menggunakan triangulasi data.
Hasil Berdasarkan uji t pretest kelompok eksperimen dan kelompok kontrol adalah identik karena Sig. t hitung 0,439 ≥ 0,05 dan hasil uji hipotesis posttest kelompok eksperimen dan kelompok kontrol adalah Sig. 0,000 ≤ 0,05. Hal ini membuktikan bahwasanya hipotesis nol (Ho) yang diajukan dalam penelitian ditolak dan hipotesis alternatifnya (Ha) diterima. Hasil penelitian berdasarkan posstest pada kegiatan pembelajaran dengan pendekatan saintifik memperoleh nilai rata-rata sebesar 68,66 dan ketuntasan belajar 79%. Berdasarkan hasil wawancara terlihat pada hasil pengerjaan soal posttest yang dijawab mampu menganalisis, mengevaluasi serta menciptakan sebuah karya. Sedangkan uji efektivitas pendekatan saintifik terhadap keterampilan berpikir tingkat tinggi siswa kelas 5 MI Iskandar Sulaiman dilakukan uji effect size Cohen’s hasilnya adalah 0,88 termasuk kategori pengaruh yang tinggi
Pengembangan Media Pembelajaran Interaktif Berbasis Camtasia Studio 8.0 pada Materi Sudut di Kelas IV MI Iskandar Sulaiman Batu
No full textMathematics instruction at the primary school level remains predominantly focused on procedural skills and one-way communication, resulting in students’ limited conceptual understanding, particularly in determining angle measures. This study aims to (1) identify instructional needs in teaching angles using Camtasia Studio 8.0 and (2) evaluate the effectiveness and appeal of this digital medium in enhancing learning outcomes. The research employed a Research and Development (R&D) approach using the ADDIE model, which includes analysis, design, development, implementation, and evaluation phases. The participants consisted of 53 fourth-grade students divided into a control class (IV A) and an experimental class (IV B). Data were collected through expert validation, questionnaires, interviews, and learning outcome tests (pretest–posttest), and analyzed using both quantitative and qualitative methods. Validation results indicated that Camtasia Studio 8.0 achieved feasibility ratings of 80% (content expert), 96.5% (media expert), and 92.7% (instructional expert), confirming its validity and appropriateness for classroom use. The t-test yielded a significance value of 0.000 (p < 0.05), indicating a statistically significant difference in learning outcomes between the experimental and control groups. These findings support Mayer’s Multimedia Learning Theory, which posits that the integration of visuals, audio, and text enhances understanding and long-term memory retention. This study offers theoretical contributions to the integration of digital multimedia in mathematics education and presents an innovative, practical media model for primary school teachers
Composition and diversity of fish species in seagrass bed ecosystem at Muara Binuangeun, Lebak, Banten
No full textKajian Pengaruh Indeks Kemahalan Konstruksi (IKK), Pertumbuhan Ekonomi dan Alokasi Belanja Modal Terhadap Indeks Pembangunan Manusia (IPM) Di Sumatera Utara
No full textThe purpose of this study was to see whether there is influence of Construction Cost Index, Economic Growth and Capital Expenditure Allocation simultaneously and partially on the Human Development Index (HDI) in the District/Town of North Sumatera. This study used a sample of 25 (twenty five) than 33 (thirty three) District/Town of North Sumatera during a period of 6 years from 2005 to 2011. Variable Construction Cost Index, Economic Growth and Capital Expenditure Allocation using the data of 2005-2010, while for the variable Human Development Index (HDI) using data for 2006 to 2011. By using multiple regression analysis and testing classical assumption of normality, multicollinearity, heteroscedasticity and autocorrelation. The results showed simultaneous variable Construction Cost Index, Economic Growth and Capital Expenditure significant effect on the Human Development Index (HDI) in the District/Town of North Sumatra. The results of this study reinforce research Sihombing (2009) and Kharismawan (2009). In partial Construction Cost Index and Economic Growth significant effect on the Human Development Index (HDI) in the District/Town of North Sumatera. While variable Capex / Development no significant effect on the Human Development Index (HDI) in the District/Town of North Sumatera
