Abstract:Kemampuan dalam mengelola dan melaksanakan manajemen kelas yang baik merupakan upaya penting dalam mendukung peningkatan kualitas pendidikan yang berhubungan dengan proses belajar mengajar di dalam kelas. Oleh karena itu,…
, manajemen kelas yang efektif sangat diperlukan untuk mencapai tujuan pembelajaran. Dalam hal ini, guru memiliki peran kunci yang menentukan keberhasilan siswa dalam belajar. Guru perlu terus menerus memastikan dan menciptakan suasana yang kondusif dan efektif di dalam kelas. Penelitian ini dilakukan dengan pendekatan kualitatif dan metode deskriptif, mengumpulkan data melalui wawancara, observasi, dan dokumentasi, dengan objek penelitian di MTs Darunnajah Cipining. Hasil dari penelitian ini menunjukkan bahwa guru telah merancang dan mengelola proses pembelajaran dengan baik, yang meliputi: (a) Perencanaan manajemen kelas yang melibatkan penyusunan silabus dan RPP atau I’dad; (b) Pelaksanaan manajemen kelas yang mencakup tindakan mengatasi hambatan dalam proses manajemen kelas serta menciptakan iklim atau suasana kelas yang mendukung; (c) Aktivitas penutup pembelajaran berupa evaluasi yang diberikan kepada siswa secara lisan dan tulisan; (d) Efektivitas pembelajaran yang diukur dari kemampuan guru mengelola kelas, ketuntasan belajar, aktivitas belajar siswa, dan respon positif siswa terhadap pembelajaran, faktor-faktor pendukung dalam implementasi manajemen kelas untuk meningkatkan efektivitas pembelajaran siswa kelas IX Putri di MTs Darunnajah Cipining yang telah dipaparkan diharapkan dapat dijadikan sebagai sarana dan solusi bagi guru untuk mengatasi hambatan dalam pelaksanaan manajemen kelas di MTs Darunnajah Cipining Bogor.
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 research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent…
ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.
Abstract:This study explores the influence of financial literacy, financial inclusion, and lifestyle on financial management among millennials, with a case study of students from the Faculty of Economics and Business at Universitas…
as Pelita Bangsa. Using a quantitative approach and purposive sampling technique, data were collected from 100 respondents through a questionnaire and analyzed using multiple linear regression. The results show that financial literacy, financial inclusion, and lifestyle positively and significantly impact student financial management, with significance values of 0.000 and 0.007 (< 0.05). These findings highlight the importance of these three factors in managing finances in the millennial era.
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:This study aims to explore the ability of Cellular Automata-Markov (CA-Markov) model in predicting the expansion of urban growth rate in Ambon, Indonesia, and Gaza Strip, Palestine. Using a literature study approach, this…
s research collected and analyzed secondary data on land use change, population growth, and factors affecting urbanization in both regions. The results of the analysis show that the CA-Markov model has high accuracy in predicting land use change, and is able to describe the spatial dynamics of built-up land growth. This research emphasizes the importance of integrating environmental aspects in land use planning to achieve sustainable development. The findings are expected to provide useful recommendations for policy makers in managing urban growth, as well as enrich the literature on the application of the CA-Markov model in different contexts.
Abstract:Pesawat terbang adalah moda transportasi tercepat dengan jangkauan hingga antar benua, menjadikannya pilihan utama untuk perjalanan jarak jauh. Meskipun peluang kecelakaan pesawat sangat kecil, yaitu rata-rata 4 kali dalam…
am 1 juta jam terbang dampaknya sangat fatal bagi penumpang, dengan peluang selamat hanya 24% Penyebab utama kecelakaan pesawat umumnya berasal dari tiga faktor: teknis, cuaca, dan kesalahan manusia (human error). Perawatan pesawat dilakukan secara rutin (scheduled maintenance) dan non-rutin (non-scheduled maintenance) berdasarkan interval waktu yang telah ditentukan. Ada berbagai sumber daya yang digunakan untuk sistem kelistrikan pesawat, termasuk generator mesin, unit daya tambahan (APU), daya eksternal, dan udara ram turbin. Penelitian ini bertujuan untuk mengukur tingkat bahaya dalam kondisi penerbangan saat terjadi gangguan pada sistem kelistrikan, mengevaluasi pengaruh performa pesawat terhadap keandalan sistem kelistrikan, serta menilai peran kemajuan teknologi pembangkit listrik terhadap keselamatan penerbangan. Penelitian dilakukan di Hanggar Batam Aero Teknik, Kecamatan Nongsa, Kota Batam, dengan menggunakan metode analisis data kualitatif. Hasil penelitian menunjukkan bahwa kegagalan sistem kelistrikan pada pesawat meliputi kegagalan pada sistem pembangkit dan distribusi. Terdapat komponen dalam sistem distribusi yang, jika rusak, dapat menyebabkan kegagalan kelistrikan yang signifikan. Sistem pembangkit listrik pada pesawat saling mendukung, sehingga perawatan komponen kelistrikan harus dilakukan tepat waktu dan sebaik mungkin.