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Pengaruh Book Tax Differences Dan Tingkat Hutang Terhadap Persistensi Laba Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2023
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
In the decision-making process, information about profits plays an important role. The right decision often depends on the quality of the earnings information itself. Quality profits are profits that can provide an accurate indication of future porfit estimates. Consistency in earnings indicates superior earnings quality over time. In addition, differences between recorded profits in books and profits subject to tax (book tax differences) can affect profit persistance due to differences in the r...
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Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Manajemen Laba
Veronica Simanjuntak, Ratna
; Oktafiyani, Melati
; Indah Hernawati, Retno
; Hadi Saputra, Dian Festiana
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This research aims to determine the influence of tax planning and profitability on the earnings management of the transportation and logistics sector listed on the Indonesia Stock Exchange in 2017–2022. This study falls into the category of quantitative research. Purposive sampling was the method used for the sampling process. Thus, six companies in the transportation and logistics industry made up the sample. Documentation is the method of data collection that is employed. SPSS version 24 softw...
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Perbaikan Tanah Ekspansif Dengan Penambahan Pasir Kasar Sebagai Stabilisator
Jurnal Teknik Sipil
Vol 17
, No 1
(2024)
Stabilisasi tanah merupakan suatu langkah untuk meningkatkan sifat-sifat dan kekuatan pada tanah. Salah satu metode untuk meningkatkan daya dukung tanah adalah dengan menambah atau mencampur dengan material yang memiliki nilai daya dukung yang tinggi. Penelitian akan difokuskan pada daya dukung tanah dengan menambah atau mencampur pasir kasar menggunakan pengujian Atterberg Limits dan Proctor yang diharapkan dapat meningkatkan daya dukung tanah terhadap kepadatannya. Penelitian dilakukan di Labo...
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Increasing Critical Thinking Abilities and Skills through Problem Based Learning for Elementary School Students
Buletin KKN Pendidikan
Vol 6
, No 1
(2024)
The study aimed to evaluate the effectiveness of problem-based learning in enhancing critical thinking skills in Natural and Social Sciences. It utilized a quasi-experimental design with pretest-posttest randomized control groups. Data analysis involved t-tests to determine group differences and N-gain to measure improvement. Results showed significant enhancement in critical thinking abilities with problem-based learning. The t-test indicated a significant difference between groups, with t coun...
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The Impact of the Principal's Leadership on the Role of Teachers in Implementing School Literacy Activities
Indonesian Journal of Instructional Media and Model
Vol 6
, No 1
(2024)
The Indonesian government has made significant efforts to enhance literacy at the elementary school level as a foundational aspect of students' educational development and to foster a culture of reading and writing from an early age. This research aims to understand literacy activities in elementary schools to impact students' interest and instill character by studying reading, writing, and cultural literacy. Specifically, the research seeks to determine the impact of principals' leadership on t...
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Improving the Quality of Education Based on the Role of the School Supervisor
Indonesian Journal of Instructional Media and Model
Vol 6
, No 1
(2024)
This research reflects the government's initiative to improve access and quality of education in Indonesia, while catching up with more developed countries, and outlines the advantages and disadvantages of education in Indonesia compared to education abroad. The author adopts a research method using the literature study method as a form of preparation using references from various sources, including archives, the internet (both in digital and physical form), and books. The results of the researc...
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The Influence of Organizational Climate and Work Motivation on the Performance of Basic Education Teachers
Indonesian Journal of Instructional Media and Model
Vol 6
, No 1
(2024)
This research aims to determine the influence of organizational climate and work motivation on the performance of basic education teachers in Gugus 04 Indrajaya, Pidie Regency. The time of the research was in March 2024. The research population was 85 people and 41 people were sampled purposively. This research is quantitative research, using survey methods. Data collection techniques through observation, documentation and questionnaires. The data analysis technique uses multiple linear regressi...
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The Influence of Principal Leadership and Teacher Motivation to Improve Student Learning Achievement in Public Elementary Schools
Indonesian Journal of Instructional Media and Model
Vol 6
, No 1
(2024)
This research aims to analyze the influence of principal leadership and teacher motivation to improve student learning achievement in State Elementary Schools in Batee District. This research uses a quantitative approach, this type of research uses correlation research methods. This research used 125 samples by dividing them into each elementary school in Batee District. Data collection in this research used questionnaires and documentation. Data analysis in this research used the SP...
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Pengaruh Pelaksanaan Analisis Jabatan Terhadap Peningkatan Profesionalisme Aparatur Negara pada Dinas Pendidikan Kabupaten Ciamis
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 2
(2024)
This research is motivated by several problems, including the lack of professionalism of state apparatus which is suspected to be due to the less than optimal implementation of job analysis. This study aims to determine the effect of job analysis implementation on improving the professionalism of state apparatus at the Ciamis Regency Education Office. This study used a descriptive method with a quantitative approach. The respondents in this study were 122 employees of the Ciamis Regency Educatio...
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Karakteristik Snack Bar Kombinasi Tepung Jawawut (Setaria italica L. P. Beauv.) dan Tepung Garut (Maranta Arundinacae L.)
Jurnal Agrifoodtech
Vol 3
, No 1
(2024)
Snack bar is a stick-shaped snack made from flour, seeds and nuts. This research aims to determine snack bar products made from a mixture of millet flour ad arrowroot flour with the addition of walnuts, including physical properties (L*a*b* color values), chemical properties (water, ash, fat, protein and crude fiber contents), and sensory properties based on hedonic test. This study was experimental using Complete Randomized Design (CRD) with the percentage ratio treatments of millet flour and a...
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