Abstract:The Impact of Problematic Learning Styles on Learning Outcomes in My Country Cultural Diversity Teachers and Teaching Education Dissertation Pacuan University. 2566 This study is a quasi-experimental study using traditional…
nal and problem-based learning models to investigate how cultural diversity sub-factors affect learning outcomes in My Country State School in Bokor IV C 78 Problem-based learning models have more requirements than traditional control class learning problems based on the experimental class model compared to the model. Because the results of both samples are lower than the L table, they have a high N value, so to find out whether the sample <0.148 is distributed in normal class groups, the researcher conducted an additional normality test using the Liliefors test hypothesis test of 7.42843 is greater than 1.9944 in the table, therefore the alternative hypothesis is accepted and the null hypothesis H0 is rejected Based on the above findings, the problem-based learning model is more effective than the traditional approach. diversity in my country.
Abstract:This study examines the suitability of land for the development of residential areas in Ambon City, based on the slope factor. The methods used include spatial analysis by utilizing Digital Elevation Model (DEM) data and…
the Ambon City Regional Spatial Plan (RTRW), as well as satellite image interpretation to identify suitable and unsuitable areas for residential development. The results show that more than 56% of the total planned land area is in the highly suitable category, while areas with steep slopes have a high potential for landslide risk. The discussion emphasizes the importance of settlement development focusing on safe and suitable areas, and the need for strict regulations to protect communities from disaster risks. The findings provide a strong basis for policy makers to formulate spatial planning strategies that are sustainable and responsive to the geographical conditions of Ambon City.
Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size,…
earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Abstract:This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining…
mining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.
Abstract:This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample…
of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.
Abstract:Load balancing is one of the things that must be considered by reducing the value of voltage drops or power losses that occur in distribution channels. It is necessary to know the characteristics of the load in an area or…
r area with a balanced supply so that each phase is burdened evenly. Calculating the voltage drop on the distribution network conductors, the voltage drop on the KBN09 Slawi feeder was calculated. What will be calculated here is from the line to the transformer furthest from the GI, namely from the three-phase 20 kV main line, single-phase branching. The results of power calculations from GI Kebasen Tegal show differences between R, S and T phases with three 20 kV phases in pre-balance and post-balance conditions. As written, the value for R wire is 82661.52 W, for S 52613 W, while for the T phase the value is 60127.06 W. Meanwhile, the calculation of power losses from GI Kebasen Tegal shows differences between the R, S and T phases with 1 phase voltage in the conditions before balance and after balanced. On the 3-phase line for the R wire, the power loss decreases from 34,198 W to 17,0425 W, for S it increases from 11,540 W to 19,077 W, while for the T phase the value remains 15,274 W.
Abstract:This research aims to determine the feasibility and develop e-book teaching materials using kvisoft flipbook maker on the theme of 9 objects around us subtheme 1 single and mixed objects in class V of SDN Loji 2 Bogor City.…
ty. The method used by Research and Development (R&D) is the ADDIE (Analyze, Design, Development, implementation, Evaluation) model, but this research is only up to implementation. They are producing e-book teaching materials using kvisoft flipbook maker with 19 student respondents. To test the feasibility, validation sheets of media experts, linguists, and material experts were used with results obtained in the suitable category for use in learning. The results of the research from the validator instruments of media experts, linguists, and material experts obtained an average of 92.45% and the results of the student response questionnaire obtained an average of 90.63%. Based on the results of research and development of e-book teaching materials using kvisoft flipbook maker, it can be categorized as suitable for use by students in the learning process.
Abstract:Handling diseases in children under five years is very important in public health because they are vulnerable to serious diseases such as pneumonia, diarrhea, malaria and malnutrition. Integrated Management of Childhood…
Illness (IMCI) by WHO and UNICEF is a strategy that combines prevention, treatment and health promotion, including impact counseling to provide education to parents about the importance of disease management and access to health facilities. This research uses a systematic literature review to assess the influence of impact counseling in IMCI on parents' attitudes in bringing children to health facilities. Data was collected from databases such as PubMed, Scopus, and Google Scholar using relevant keywords. Articles that met the inclusion criteria were analyzed quantitatively and qualitatively to measure the effect of counseling on parental attitudes and behavior. The results of the analysis show that impact counseling significantly increases parents' understanding and involvement in children's health care. Counseling reduces anxiety and increases parents' confidence in caring for their child. The use of information technology in counseling makes it easier to access information and support. Counseling also improves access and utilization of health facilities by providing important information about available services. In conclusion, counseling in IMCI has a significant influence on parents' attitudes and behavior in bringing children to health facilities. Counseling helps increase understanding of a child's health, reduces anxiety, and promotes better health practices at home. Ongoing counseling programs are expected to improve child health outcomes and support the overall well-being of the family.
Abstract:Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh penggunaan pendekatan inquiry dalam pembelajaran matematika menurut beberapa penelitian yang sudah dilakukan. Strategi pengajaran yang dikenal dengan Teaching…
Based Inquiry Learning (TBIL) memanfaatkan kesulitan atau realitas kehidupan siswa. sehingga peserta didik dengan mudah mencerna pembelajaran yang disampaikan oleh pendidik. Penelitian ini bertujuan untuk melakukan kajian literatur terkait dengan keefektifan Teaching Based Inquiry Learning (TBIL) ipada pembelajaran matematika. Pengumpulan data dilakukan dengan mendokumentasi dan mereview semua artikel terkait pendekatan inquiry dalam pembelajaran matematika dalam kurun waktu 2019-2024. Artikel yang digunakan pada penelitian ini sebanyak 29 artikel jurnal. Berdasarka penelitian ini didapatkan bahwa Teaching Based Inquiry Learning (TBIL) mampu meningkatkan hasil belajar serta dapat meningkatkan banyak kemampuan matematika peserta didik. Mulai dari kemampuan intuisi dan kemampuan pemecahan masalah matematis peserta didik.