40 research outputs found
Pengaruh Perencanaan Pajak Dan Ukuran Perusahaan Manajemen Laba (Studi Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2018)
No full textPenelitian ini bertujuan untuk menguji dan memberikan bukti empiris mengenai pengaruh perencanaan pajak dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur subsektor otomatif yang terdaftar di BEI periode 2013-2018. Penelitian ini dilatar belakangi oleh kenyataan bahwa perencanaan pajak dan ukuran perusahaan mempengaruhi manajemen laba.
Metode penelitian yang digunakan adalah metode empiris dengan pendekatan deskriptif dan verifikatif, karena ada variabel yang akan dijelaskan dan dianalisa seberapa besar pengaruh dari variabel tersebut. Pengumpulan data dilakukan melalui laporan keuangan perusahaan manufaktur subsektor otomotif yang diperoleh dari BEI Analisa data statistik menggunakan analisis regresi linier berganda.
Hasil penelitiannya adalah secara simultan kedua variabel independen tersebut berpengaruh terhadap struktur modal dengan besaran presentase 52,8%. Secara parsial dari dua variabel independen tersebut perencanaan pajak dan ukuran perusahaan berpengaruh secara signifikan terhadap manajemen labaPutri Mustikasari - NPM : C10140020 ;
Di bawah bimbingan : Dani Ramdani, S.E, M.Ak.
Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris mengenai pengaruh perencanaan pajak dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur subsektor otomatif yang terdaftar di BEI periode 2013-2018. Penelitian ini dilatar belakangi oleh kenyataan bahwa perencanaan pajak dan ukuran perusahaan mempengaruhi manajemen laba.
Metode penelitian yang digunakan adalah metode empiris dengan pendekatan deskriptif dan verifikatif, karena ada variabel yang akan dijelaskan dan dianalisa seberapa besar pengaruh dari variabel tersebut. Pengumpulan data dilakukan melalui laporan keuangan perusahaan manufaktur subsektor otomotif yang diperoleh dari BEI Analisa data statistik menggunakan analisis regresi linier berganda.
Hasil penelitiannya adalah secara simultan kedua variabel independen tersebut berpengaruh terhadap struktur modal dengan besaran presentase 52,8%. Secara parsial dari dua variabel independen tersebut perencanaan pajak dan ukuran perusahaan berpengaruh secara signifikan terhadap manajemen lab
Efektivitas Penerapan Modul Tatanama Senyawa Biner dan Anion Poliatomik Berbasis Konsep Sukar dan Kesalahan Konsep pada Pemahaman dan Persepsi Peserta Didik Kelas X IPA SMAN8 Malang
No full textABSTRAK Mustikasari, Putri. 2015. Efektivitas Penerapan Modul Tatanama Senyawa Biner dan Anion Poliatomik Berbasis Konsep Sukar dan Kesalahan Konsep pada Pemahaman dan Persepsi Peserta Didik Kelas X IPA SMAN8 Malang. Skripsi, Jurusan Kimia, FMIPA, Universitas Negeri Malang. Pembimbing: (I) Dr. Fariati, M. Sc., (II) Oktavia Sulistina, S.Pd., M. Pd. Kata kunci: modul tatanama senyawa, konsep sukar, kesalahan konsep, pemahaman,persepsi Tatanama senyawa biner dan anion poliatomik merupakan konsep dasar yang perlu dipahami dengan benar sebelum peserta didik mempelajari penulisan persamaan reaksi.Kesulitan yang dialami peserta didik dalam memahami konsep tatanama senyawa biner dan anion poliatomik dapat menimbulkan konsep sukar. Jikakonsepsukarterjadiberulang-ulangdanterusmenerusmakadapat me-nyebabkankesalahan konsep.Hasil observasi menunjukkansebanyak 54 peserta didik kelas X IPA SMAN 8 Malang mendapat nilai di bawah Kriteria Ketuntasan Minimal (KKM) pada ulangan hariantatanama senyawa kimia, sehingga belum mencapai ketuntasan belajar.Hal tersebutterjadikarena peserta didik mengalami konsep sukar dan kesalahan konsep. Peserta didik yang belum tuntas harus mengikuti pembelajaran remedial.Berdasarkan observasi, pembelajaran remedial yang dilakukan yaitu dengan pemberian latihan soal atau langsung diberikan ulangan remedial. Pembelajaran remedial dapat dilaksanakan dengan metode dan media yang berbeda dan pemberian latihan-latihan secara khusus.Salah satu penyebab peserta didik mengalami konsep sukar dan kesalahan konsep dimungkinkan karena bahan ajar yang kurang sesuai.Penelitian yang dilakukan,merupakan tahap lanjutan dari penelitian dan pengembangan modul berbasis konsep sukar dan kesalahan konsepdengan persentase kelayakan sebesar 86,67% (sangat valid)padapembelajaran remedial.Tujuan penelitian adalah men-deskripsikan keterlaksanaan pembelajaran, ketuntasan belajar, pemahaman, persepsi peserta didik, dan mengetahuiefektivitas modul dibanding latihan soal. Penelitian yang dilakukan adalah eksperimen murnidengan desaingrup kontrol pretes-postes.Sebanyak 54 peserta didik yang belum tuntas dibagi secara acak kemudian diambil 36 peserta didik sebagai sampel penelitian, sehingga didapat masing-masing 18 peserta didik di kelas eksperimen dibelajarkan denganbantuan modul dan kelas kontrol yang dibelajarkan denganbantuan latihan soal.Instrumen perlakuan yang digunakan adalah RPP, modul tatanama senyawa biner dan anion poliatomik berbasis konsep sukar dan kesalahan konsep, dan latihan soal. Instrumen pengukuran yang digunakan adalah tes diagnostik dengan validitas 92,3% (sangat valid) dan reliabilitas sebesar 0,687 (baik), angket persepsi peserta didik, dan lembar observasi keterlaksanaan pembelajaran. Teknik analisis statistik yang digunakan adalah uji-t dengan taraf signifikansi sebesar 0,050dandidukungperhitungangainternomalisasi. Hasil penelitian dilaporkan bahwa peserta didik yang dibelajarkan denganbantuan modul tatanama senyawa biner dan anion poliatomik dan bantuan latihan soal pada keterlaksanaan pembelajaran, ketuntasan belajar, penurunan persentase jawaban salah serta persentase kesalahan berturut-turut adalah 95,2% (baik) dan 88,6% (baik); 77,8% dan 38,9%;46,8% dan 34,3%; serta 13,2% dan 9,7%.Hasil uji-t (sig. (2-tailed) = 0,045) membuktikan bahwaada perbedaan pemahamanantara peserta didik kelas X IPA SMAN 8 Malang yang belum tuntas yang dibelajarkan dengan bantuan modul dan latihan soal. Perhitungan gainternomalisasi menunjukkan pemahaman peserta didik yang dibelajarkan dengan modul dan latihan soal berturut-turut adalah tinggi (0,74) dan sedang(0,55). Dari hasil analisis data dapat disimpulkan bahwa modul tatanama senyawa biner dan anion poliatomik berbasis konsep sukar dan kesalahan konsep efektif digunakan sebagai bahan ajaruntuk meningkatkan pe-mahaman peserta didik.Persepsi peserta didik terhadap isi (83,8%) dan pem-belajaran menggunakan modul (77,1%) sangat positif. Hambatan pembelajaran adalah waktu yang terlalu singkat (58,3%) dan uraian materi dalam modul terlalu banyak (27,9%), sehingga peserta didik menyarankan modul boleh digandakan atau dibawa pulang (50,0%) dan uraian materi yang diberikan lebih ringkas (38,5%).Peserta didik perlu diajari cara membaca bahan ajar dengan tuntas, sehingga dapat memahami konsep kimia dengan utuh. ABSTRACT Mustikasari, Putri. 2015. The Effectiveness of Application of Binary Compounds and Polyatomic Anions Nomenclature Module Based on the Students’ Difficult Concept and Misconception toUnderstanding and Perception of Grade X Science of SMAN 8 Malang.Thesis, Chemistry Department, Mathematics and Science Faculty, State University of Malang. Advisors: (1) Dr. Fariati, M. Sc., (2) OktaviaSulistina, S. Pd., M.Pd. Keywords: compounds nomenclature module, difficult concept, misconception, understanding, perception The nomenclature of binary compounds and polyatomic anions is a basic concept that needs to be understood correctly by students before they learn to write equation of reaction. The difficulties that was experienced by students in understanding the concept of binary compounds and polyatomic anions nomenclature can causedifficultconcept. If difficult concept happen multiple times and continue then can cause misconception. The result of observation indicate that there were 54 students of class X Science in SMAN 8 Malang who had score below the minimum mastery learning criteria on examination of chemical compounds nomenclature topic, so they have not reached the mastery learning yet.This was happened because the students were having the difficult concept and misconception. Students who have not mastery learning should follow the remedial teaching. Based on the observation, remedial teaching was done by giving direct exercises or remedial test. Remedial teaching can be implemented with different method and media and giving special exercises. One of causes that make students experience the difficult concept and misconception were due to the lack of appropriate teaching materials.This research was acontinuationstep of the research and development of module based on students’ difficult concept and misconceptionwith haveeligibility percentage of 86.67% (very valid)on remedial teaching. The purposes of this research are to describe the learning’s feasibility, mastery learning, understanding, students’ perception, and to determine the effectiveness of the module compared by exercises. The research wastrue experimental with pretest-posttest control group design. Total of 54 students who have not mastery learning were randomly divided and 36 of them was taken as sample, so every class were consisted of 18 students in the experimental class who were taught with module and the control class who were taught with exercises. Treatment instruments were lesson plans, the nomenclature of binary compounds and polyatomic anions module based on students’ difficult concept and misconception, and exercises. Measurement instruments were the diagnostic test with validity of 92,3% (very valid) and reliability of 0,687 (good), the questionnaire of students’ perception, and the observation of learning’s feasibility sheet. Statistical analysis technique used t-test with a significance level was 0,050 and was supported by normalized gain. The results of the research reported that percentage of students who were taught with the module of binary compounds and polyatomic anions nomenclatureand exercises on the feasibility of learning, mastery learning, reduction of students’ wrong answers percentage and students’ error percentage respectively were 95,2% (good) and 88, 6% (good); 77,8% and 38,9%; 46,8% and 34,3%; and 13,2% and 9,7%. The t-test(sig.(2-tailed) = 0,045) result proved that there was differencebetween students’ understanding in class X Science at SMAN 8 Malang who have not reached mastery learningbetween students’ who were taught with nomenclature of binary compounds and polyatomic anions module and exercises. Normalized gain calculation showed students’ understanding who were taught with withnomenclature of binary compounds and polyatomic anions module and exercises respectively were high (0,74)andmedium(0,55). Based on the data analysis result, it can be concluded that the nomenclature of binary compounds and polyatomic anions module based on students’ difficult concept and misconceptionwas effective to be used as learning material to improve students’ understanding. Students’ perception of the content (83,8%) and learning that used the module (77,1%) was very positive. The learning obstacle were short allocation of time (58,3%) and the overly description of the material in the module (27,9%), so they suggested that module may be reproduced or be taken home (50,0%) and the description of the material should be more concise (38,5%). Students were needed to be taught how to read the instructional material thoroughly, so they can understand the chemical concepts comprehensively
PENGARUH KOMITMEN ORGANISASI DAN LOCUS OF CONTROL TERHADAP KINERJA MELALUI KEPUASAAN KERJA PADA KARYAWAN INTERNAL AUDITOR KANTOR PUSAT BANK JATIM DI SURABAYA
Get PDFPT. Bank Jatim adalah bank dengan status perseroan terbatas (PT) adalah bank daerah terbesar yang bergerak di bidang pendanaan, pengkreditan dan permodalan. Masalah yang sering timbul di karyawan internal auditor ini salah satunya adalah masalah kinerja dari karyawan internal auditor dan telah menjadi masalah besar yang sering dihadapi oleh PT. Bank Jatim. Penelitian ini bertujuan untuk mengetahui adanya pengaruh keempat variabel yaitu: komitmen organisasi, locus of control, kepuasaan kerja dan kinerja pada karyawan internal auditor Kantor Pusat Bank Jatim di Surabaya. Hal tersebut dapat dikaitkan dengan perilaku-perilaku karyawan yang mengindikasikan akan membuat kinerja setiap karyawan menurun yaitu karyawan yang mulai malas bekerja, melanggar komitmen dari awal masuk di perusahaan tersebut, menurunnya tanggung jawab, meningkatnya protes terhadap atasan, serta sikap positif yang sangat berbeda dari biasanya.
Objek pada penelitian ini adalah karyawan internal auditor Kantor Pusat Bank Jatim di Surabaya. Metode pengumpulan data dilakuakn dengan menyebarkan kuesioner kepada seluruh karyawan internal auditor berbagai cabang yang terdapat di Kantor Pusat Bank Jatim di Surabaya sebanyak 41 karyawan. Metode analisis data menggunakan Analisis Jalur (Path Analysis) dengan variabel bebas yaitu komitmen organisasi dan locus of control, variabel intervening yaitu kepuasaan kerja dan kinerja sebagai variabel terikat. Penelitian ini menggunakan data kuantitatif dengan sumber data primer. Data primer diperoleh peneliti dari objek penelitian secara langsung misalkan wawancara dan penyebaran kuesioner terhadap 41 responden.
Hasil penelitian menunjukkan bahwa variabel komitmen organisasi dan locus of control berpengaruh signifikan terhadap variabel kepuasaan kerja dan variabel kinerja serta variabel kepuasaan kerja berpengaruh signifikan terhadap variabel kinerja pada karyawan internal auditor Kantor Pusat Bank Jatim di Surabaya. Sehingga dapat disimpulakan bahwa komitmen organisasi dan locus of control, kepuasaan kerja dapat mempengaruhi kinerja
Usability Evaluation of the Restaurant Finder Application Using Inspection and Inquiry Methods
Get PDFRestaurant Finder application is a mobile application that helps users to find restaurants according to their requirements. One of the most well-known and widely used restaurant finder apps is Zomato. Zomato ranks first in the food and delivery category websites from around the world. But, the number of users of a product or application certainly does not guarantee the satisfaction of the user experience of apps. A system that is poorly designed will make it difficult for users, which results in the system being rarely or misused so that the costs to the organization become high and dangerous to the reputation of the company. The purpose of this study was to evaluate the usability of the restaurant finder application using inspection and inquiry methods. Inspection method using the Enhanced Cognitive Walkthrough method, and for inquiry methods using the User Experience Questionnaire method and the System Usability Scale. The inspection method results identified 7 serious problems. Recommendations for improvement based on inspection methods are focused on login tasks, reviews, and food promo information. The inquiry methods results identified 5 aspects that needed improvement. The five aspects consist of novelty, stimulation, learnability, consistency, complexity
Pengalaman Keluarga Merawat Pasien Halusinasi Pendengaran di Rumah Sakit Jiwa Jambi
Get PDFThe purpose of this study was to determine the experience of families caring for auditory hallucinations in Jambi Mental Hospital. This type of research is a qualitative research with a descriptive phenomenological study. Participants in this study were nuclear family members who cared for their families suffering from auditory hallucinations that had been selected according to predetermined criteria, totaling 7 participants. The sampling method was purposive sampling with Colaizzi method data analysis. Test data using credibility with member check, transferability, dependability, confirmation. The study obtained the results of four themes, namely: 1) Types of family care at home, 2) Findings of families in caring, 3) Types of problem solving in families 4) Services receive
The effect of cognitive therapy and school-age therapeutic group therapy on children’s anxiety and post-disaster psychological preparedness
Get PDFBackground : Natural disaster is an unpredictable event. Children are the most affected psychologically on the post disaster state. The shortage of psychological preparedness and the lack of capability of children cause the emotional effect which lead to anxiety and emerging negative thoughts. The appropriate therapy given on overcoming such problems are cognitive therapy and school-age therapeutic group therapy. Methods: The research approach used in this study was case series conducted on 8 respondents consist of school-age children by pre-post test measurement of anxiety, psychological preparedness and the client capability. Results: The analysis result showed the changes in anxiety scale, disaster psychological preparedness and the improvement of children’s capability after they were given the nursing intervention, cognitive therapy and school age therapeutic group therapy. Conclusion : The application of cognitive therapy and school age therapeutic group therapy able to decrease the anxiety scale, disaster psychological preparedness and increased of children's capability
Individual Reminiscence Therapy can Decrease Depression Level on Elderly at Social Homes
No full textIntroduction: Aging is a natural process in oldest old. The psychosocial development of the elderly to enhance self-integration. Reminiscence therapy is one of psychosocial treatment for elderly using memory recall of one’s life event in the past. The purpose of this study was to determine the effect of individual reminiscence therapy on depression among elderly in the social homes. Method: The study design was used Quasy-Eksperiment Pre-Post Test with Control Group. A total of 60 elderly people were recruited in this study and assigned into two groups, 31 participants in the intervention group and 29 participants in the control group. Independent variable was reminiscence therapy five sessions, which given to the intervention group. While, dependent variable was the level of depression on elderly. Data were collected by using GDS, then analyzed by using Wilcoxon and Mann-Whitney statistical test with level of significance α≤0.05. Result: After providing individual reminiscence therapy, the intervention group showed a significant decrease in depression as compared to those in the control group was found (p=0.008). Discussion: The individual reminiscence therapy is useful to overcome depression among elderly. The nurse can know the personality of each elderly so as to improve the quality of nursing care for elderly
Keywords: individual reminiscence therapy, depression, elderl
The Effectiveness of Cognitive Behaviour Therapy on Relapse in Schizophrenia Patients with Hallucinatios
No full textBackground: Schizophrenia is a chronic mental disorder characterized by psychotic symptoms such as hallucinations and delusions. Relapses in schizophrenia patients often occur even after undergoing pharmacological treatment. Cognitive Behaviour Therapy (CBT) has been reported to be effective in reducing relapses through cognitive restructuring and improving patients\u27 coping with psychotic symptoms. This systematic review aims to assess the effectiveness of cognitive behavioral therapy (CBT) on reducing relapse rates in patients with schizophrenia, especially in hallucination.
Methods: The systematic review was conducted using the JBI approach. The included articles were primary studies with an RCT or quasi-experimental design, published between 2015 and 2024, and available in full text. The selection process was conducted using the PRISMA method, and the final results consisted of 7 articles that met the inclusion criteria.
Results: Most studies show that CBT is effective in reducing relapse, improving quality of life or social functioning, and reducing positive and negative psychotic symptoms. Culturally-based CBT and CBT by videoconference have been reported to expand access to intervention. The side effects of CBT are relatively low, but some studies report a decline in impact after therapy is discontinued.
Conclusion: CBT is effective in preventing relapse in schizophrenia patients with hallucinations by reducing psychotic symptoms and improving patient coping. Further research is needed to evaluate the long-term effectiveness of CBT
MUSEUM DIRGANTARA ADISUCIPTO YOGYAKARTA DENGAN PENDEKATAN ARSITEKTUR FUTURISTIK Landasan Konseptual Perencanaan dan Perancangan
No full textIndonesia as a developing country, is sometimes being underestimated by it�s own
nation. The lack of nationalism and people awareness of change will only make it worse.
Therefore, museum has a very important role to show a country proud history and to form
future pioneers.
Many people don�t know about the fact that Indonesian military force has ever
been one of the biggest and strongest around the world. On 1960, Indonesian Air Force
was one of the most lethal air force. With Uni Sovyet support, Indonesia had had military
aircrafts which using the same technology as big country like The US, Russia, and
Britain. On the top of that, Indonesian Aerospace (PT Dirgantara Indonesia) used to be
the first and the only aerospace company in South-East Asia. As a matter of fact, it was
the most succesfull aerospace company in developing countries.
It all begins from the previous facts that are needed to be informed to society, Air
and Space Museum becomes one of the most significant agent to shape people
understanding concerning to Indonesia aviation world. Futuristic architecture approach is
used for a reminder to society that Indonesia isn�t as conservative as people think.
Based on that approach, a concept will be discovered, which then will become the
guidance to design the space until this museum will come out as the only education
facility that is not only teaching history, but also a place where people could learn
anything about science and technology in Indonesian aviation
Instagram sebagai media strategis WEPOSE Indonesia dalam memperkuat keterlibatan komunitas
No full textAbstract
This study aims to analyze the social media strategies implemented by the Instagram account @wepose.indonesia in enhancing community engagement. The objective of this research is to identify how content strategies, the use of interactive features, and regular evaluations can support the growth of audience engagement both in digital spaces and through direct social activities. WEPOSE Indonesia is a non-profit community actively engaged in empowering marginalized children in Surabaya, utilizing Instagram as the primary medium to disseminate information, foster interaction, and mobilize public participation. This study employs a descriptive qualitative approach with data collected through in-depth interviews and digital documentation, analyzed using Miles and Huberman’s model. The findings indicate that WEPOSE’s success in building engagement derives from structured content strategies, the use of interactive Instagram features such as Reels, Stories, Live, and Direct Messages, as well as routine evaluation through the Insight feature. These strategies reflect the application of the SOME (Share, Optimize, Manage, Engage) model, which supports participatory, responsive, and relevant two-way communication. Challenges such as limited human resources and team consistency are addressed through collaborative work systems and internal capacity strengthening. Audience participation extends beyond digital interactions, being manifested in the form of contributions as field volunteers. With an adaptive and human-centered approach, WEPOSE’s social media strategy successfully creates an inclusive digital space and serves as an effective model for other non-profit communities in fostering sustainable public engagement..
Keywords: Scial media strategy; community engagement; instagram; non-profit organization; digital communication.
Abstrak
Penelitian ini bertujuan untuk menganalisis strategi media sosial yang diterapkan oleh akun Instagram @wepose.indonesia dalam meningkatkan keterlibatan komunitas (community engagement). Tujuan penelitian ini adalah untuk mengetahui bagaimana strategi konten, penggunaan fitur interaktif, serta evaluasi rutin dapat mendukung peningkatan keterlibatan audiens, baik di ranah digital maupun aktivitas sosial secara langsung. WEPOSE Indonesia merupakan komunitas nirlaba yang aktif dalam pemberdayaan anak-anak marginal di Surabaya, dengan memanfaatkan Instagram sebagai media utama untuk menyebarkan informasi, membangun interaksi, dan menggerakkan partisipasi publik. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara mendalam dan dokumentasi digital, serta dianalisis menggunakan model Miles dan Huberman. Hasil penelitian menunjukkan bahwa keberhasilan WEPOSE dalam membangun engagement berasal dari strategi konten yang terstruktur, penggunaan fitur interaktif Instagram seperti Reels, Story, Live, dan DM, serta penerapan evaluasi rutin melalui fitur Insight. Strategi ini mencerminkan penerapan model SOME (Share, Optimize, Manage, Engage) yang mendukung komunikasi dua arah yang partisipatif, responsif, dan relevan. Tantangan seperti keterbatasan sumber daya manusia dan konsistensi tim diatasi melalui sistem kerja kolaboratif dan penguatan kapasitas internal. Partisipasi audiens tidak hanya terbatas di ruang digital, tetapi juga diwujudkan dalam bentuk kontribusi sebagai relawan lapangan. Dengan pendekatan yang adaptif dan humanis, strategi media sosial WEPOSE berhasil menciptakan ruang digital yang inklusif dan menjadi model efektif bagi komunitas nirlaba lainnya dalam membangun keterlibatan publik secara berkelanjutan.
Kata-kata kunci: Strategi media sosial; community engagement; instagram; organisasi nirlaba; komunikasi digital
