scholarly journals Implementasi Green Accounting Berbasis University Social Responsibility (USR)

2021 ◽  
Vol 18 (2) ◽  
pp. 72
Author(s):  
Vindi Pronika Sytia Putri ◽  
Dwi Suhartini ◽  
Astrini Aning Widoretno
Keyword(s):  
Social Responsibility ◽  
Quantitative Methods ◽  
Sampling Technique ◽  
T Test ◽  
Analysis Tool ◽  
Environmental Reporting ◽  
Green Accounting ◽  
Christian University ◽  
Purposive Sampling ◽  
Social Responsibilities

This study aims to determine whether there are differences in the application of University Social Responsibility based on green accounting at Petra Christian University and Widya Mandala University. This study uses quantitative methods. The population in this study were Petra Christian University and Widya Mandala University. The sampling technique used is purposive sampling. The number of samples collected is as many as 65 respondents. Data collection method using a questionnaire using Google Form. In this study, the hypothesis was tested using an independent sample-T test with SPSS 25 analysis tool. This study showed that the variables of environmental involvement and environmental reporting were statistically different between Petra Christian University and Widya Mandala University. While the other two variables, namely ecological awareness and ecological audit, there is no difference. Keywords                    : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya MandalaCorrespondence to      : [email protected] Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan penerapan University Social Responsibility berbasis green accounting pada Universitas Kristen Petra dengan Universitas Widya Mandala. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah Universitas Kristen Petra dan Universitas Widya Mandala. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang terkumpul adalah sebanyak 65 responden. Metode pengumpulan data menggunakan kuesioner dengan menggunakan Google Form. Dalam penelitian ini uji hipotesis menggunakan uji independent sample-T test dengan alat analisis SPSS 25. Hasil penelitian ini menunjukan variabel keterlibatan lingkungan dan pelaporan lingkungan yang secara statistik memiliki perbedaan antara Universitas Kristen Petra dan Universitas Widya Mandala. Sementara dua variabel lainnya, yaitu kepedulian lingkungan dan audit lingkungan tidak terdapat perbedaan. Kata Kunci                  : Green Accounting; University Social Responsibilities (USR); Universitas Kristen Petra; Universitas Widya Mandala

Efektivitas Aroma Terapi Lemon untuk Menangani Emesis Gravidarum

2019 ◽  
Vol 11 (4) ◽  
pp. 277-284
Author(s):  
Vitrianingsih Vitrianingsih ◽  
Sitti Khadijah
Keyword(s):  
Pregnant Women ◽  
Sampling Technique ◽  
T Test ◽  
The Body ◽  
Nausea And Vomiting ◽  
P Value ◽  
Purposive Sampling ◽  
Body Tissues ◽  
Quasi Experimental ◽  
Paired T Test

Studi memperkirakan emesis gravidarum terjadi pada 50-90% kehamilan. Mual muntah pada kehamilan memberikan dampak yang signifikan bagi tubuh dimana ibu menjadi lemah, pucat dan cairan tubuh berkurang sehingga darah menjadi kental (hemokonsentrasi). Keadaan ini dapat memperlambat peredaran darah dan berakibat pada kurangnya suplay oksigen serta makanan ke jaringan sehingga dapat membahayakan kesehatan ibu dan janin. Salah satu terapi yang aman dan dapat dilakukan untuk mengurangi keluahan mual muntah pada ibu hamil adalah pemberian aromaterapi lemon. Penelitian bertujuan untuk mengetahui efektifitas aroma terapi lemon untuk menangani emesis gravidarum. Penelitian ini menggunakan rancangan Quasi experiment  dengan  one group pre-post test design. Populasi penelitian adalah ibu hamil yang mengalami emesis gravidarum di Kecamatan Berbah, Sleman. Jumlah sampel 20 ibu hamil trimester pertama yang diambil dengan teknik purposive sampling. Pengukuran mual muntah dilakukan debelum dan setelah  pemberian aromaterapi lemon menggunakan Indeks Rhodes. Analisa data menggunakan uji Paired t-test. Hasil penelitian didapatkan rata-rata skor mual muntah sebelum pemberian aromaterapi lemon berdasarkan Indeks Rhodes pada Ibu Hamil dengan emesis gravidarum yaitu 22,1 dan terjadi penurunan skor setelah pemberian aromaterapi lemon menjadi 19,8. Ada pengaruh pemberian aromaterapi lemon dengan pengurangan mual muntah pada ibu hamil (p-value = 0.017). Berdasarkan hasil penelitian dapat disimpulkan pemberian aromaterapi lemon efektif untuk mengurangi emesis gravidarum pada ibu hamil trimester pertama.  Kata kunci: aromaterapi lemon, emesis gravidarum THE EFFECTIVENESS OF LEMON AROMATHERAPY FOR HANDLING EMESIS GRAVIDARUM   ABSTRACT Studies estimate that nausea and vomiting (emesis gravidarum) occur in 50 – 90% of pregnancies. Nausea and vomiting of pregnancy have a significant impact on the body in which it makes a mother becomes weak, pale, and decreasing body fluid so that the blood becomes thick (hemoconcentration). This situation can slow down blood circulation and inflict the lack of oxygen and food supplies to the body tissues so that it can endanger the health of the mother and fetus. One of the therapies that is safe and can be conducted to reduce nausea and vomiting of pregnancy is by giving the lemon aromatherapy treatment. The research aims to determine the effectiveness of the aroma of lemon therapy to deal with emesis gravidarum. This study applied quasi-experimental research with one group pretest-posttest design. The population of this study was pregnant women who experienced emesis gravidarum. Furthermore, samples were 20 mothers from Berbah, Sleman taken by using a purposive sampling technique. Nausea and vomiting were assessed between before and after giving lemon aromatherapy using the Rhodes Index. The data were analyzed using the paired t-test. The mean score of nausea and vomiting before giving lemon aromatherapy on mother with emesis gravidarum based on the Rhodes Index was 22.1. However, it decreased after given lemon aromatherapy treatment to 19.8. Therefore, there was an effect on giving lemon aromatherapy treatment toward the decrease of nausea and vomiting for pregnant women (p-value = 0.017). Lemon aromatherapy is effective to reduce emesis gravidarum.  Keywords: lemon aromatherapy, emesis gravidarum

Student optimism – Grading of an experiential learning project

2020 ◽  
Vol 7 (1) ◽  
pp. 157
Author(s):  
Nawaz Ahmad ◽  
Sarwat Nauman
Keyword(s):  
Experiential Learning ◽  
Confidence Interval ◽  
Sampling Technique ◽  
T Test ◽  
Hard Work ◽  
Purposive Sampling ◽  
Learning Projects

<p><em>In order to obtain good grades, students involve themselves in hard work according to the best of their ability, yet an experiential learning project makes it even harder to attain the grades that the students are aiming for. Researches have shown that students are generally optimistic about their grades, yet no research has been conducted in Pakistan to gauge student optimism in grades with regard to experiential learning projects. This study is an attempt to gauge an empirical attempt to gauge students’ optimism towards their grades in an experiential learning project. A sample of 106 students is obtained via purposive sampling technique enrolled in the same university and same course. After being involved in an experiential learning project, they were asked their expected marks which were compared later with their actually obtained marks. Pair sample t-test is applied to figure out whether the average of perceived marks is statistically different than the average of actually obtained marks. The average of expected marks exceeds by 2.14 which is statistically significant at 99.9% confidence interval.</em></p>

scholarly journals Pengaruh Kompensasi Terhadap Kinerja Karyawan yang di Mediasi Kepuasan Kerja pada PT ISS Cikarang

2020 ◽  
Vol 4 (1) ◽  
pp. 238-247
Author(s):  
Suwandi Suwandi ◽  
Mahbub Mandahuri
Keyword(s):  
Job Satisfaction ◽  
Quantitative Methods ◽  
Employee Performance ◽  
Sampling Technique ◽  
Positive Influence ◽  
Path Coefficient ◽  
Analysis Tool ◽  
Analysis Method ◽  
Online Surveys ◽  
The Relationship

The purpose of this study is to determine whether there is an effect of compensation on job satisfaction mediated by job satisfaction. The object of research at PT ISS Cikarang. The research was conducted using quantitative methods with SEM Smart PLS software as an analysis tool. The number of samples obtained by using a random sampling technique using the Slovin formula totaled 97 respondents. Data collection was carried out using google form in filling out online surveys. The data analysis method used is the R-square test, Bootstrapping, Path Coefficient, and Specific indirect effects. The results of this study indicate that compensation has an effect on employee performance, compensation has a positive and significant effect on job satisfaction, job satisfaction affects employee performance, job satisfaction is able to provide a positive influence in mediating the relationship between compensation and employee performance in PT ISS Cikarang.

scholarly journals Pengaruh Karakteristik, Sikap, Dan Keterampilan Wirausahawan Rumah Makan Pempek Di Kota Palembang Terhadap Keberhasilan Usaha

2019 ◽  
Vol 17 (1) ◽  
pp. 92
Author(s):  
Andreas Sarjono ◽  
Maria Josephine Tyra
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Influencing Factors ◽  
Sampling Technique ◽  
T Test ◽  
Purposive Sampling ◽  
Successful Business

A study entitled �The Influence of Characteristics, Attitude and Skill of Pempek Entrepreneurs in Palembang toward Successful Business Achievement� is an entrepreneurship study related to the influencing factors of succesful business achievement of pempek entrepreneurs in Palembang. This purpose of this study is to find out whether or not the entrepreneurs� characteristics, attitude and skill factors affect the succesful business achievement. Sample was selected by using purposive sampling technique. The hypothesis was tested by using multiple regression analysis. The t-test of SPSS calculation implied that the significant value of characteristics was 0.709, attitude was 0.213 and entrepreneurship skill was 0.287 (less than 0.05). Therefore, the results of the study implied that there was no correlation between characteristics, attitude and entrepreneurship skill of pempek entrepreneurs in Palembang toward succesful business achievement.

scholarly journals ANALISIS PERGERAKAN SAHAM PERUSAHAAN SUB SEKTOR FARMASI MENGGUNAKAN INDIKATOR BOLLINGER BAND DI TENGAH PANDEMI COVID-19

2020 ◽  
Vol 3 (2) ◽  
pp. 77-88
Author(s):  
Intan Elita ◽  
K. Bagus Wardianto ◽  
M. Iqbal Harori
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Sampling Method ◽  
Sample Selection ◽  
T Test ◽  
Analysis Tool ◽  
Selection Technique ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Significant Difference

This study aims to measure the accuracy of technical analysis using the Bollinger Band indicator in predicting stock prices in the middle of pandemic covid-19. The concept in this study is to compare daily stock price predictions according to technical indicators with the closing prices that occured on that day. Sample selection technique used in this research used a purposive sampling method and obtained 9 pharmaceutical sub-sector companies listed on the IDX from February to April 2020. The type of data used is a chart of the company's daily stock price movements obtained from finance.yahoo.com. The data analysis technique used was the paired sample t-test and used the SPSS 26 analysis tool. The results of this study indicate that the Bollinger indicator does not have a significant difference. ABSTRAK Penelitian ini bertujuan untuk mengukur keakuratan analisis teknikal dengan indikator Bollinger Band dalam memprediksi harga saham pada masa pandemi Covid-19. Konsep pada penelitian ini adalah membandingkan prediksi harga saham harian menurut indikator teknikal dengan harga penutupan yang terjadi pada hari tersebut. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sebanyak 9 perusahaan sub sektor farmasi yang terdaftar di BEI selama Februari hingga April 2020. Jenis data yang digunakan yaitu berupa grafik pergerakan harga saham harian perusahaan yang diperoleh dari finance.yahoo.com. Teknik analisis data yang digunakan adalah uji independent sample t-test dan menggunakan alat analisis program SPSS 26. Hasil penelitian ini menunjukkan bahwa indikator Bollinger tidak memiliki perbedaan yang signifikan.

scholarly journals Pengaruh Penerapan E-SPT, Pengetahuan Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

2021 ◽  
Vol 4 (2) ◽  
pp. 601-611
Author(s):  
Hadian Wibowo ◽  
Endang Mahpudin
Keyword(s):  
Quantitative Methods ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling

This research aims to find out and test the influence of E-SPT Implementation, Knowledge and Socialization on Personal Taxpayer Compliance in TelukJambe Village. The study used quantitative methods using primary data obtained from questionnaires. The population in the study was 620 people. The sample in this study was 86 respondents. The sampling technique used is Purposive Sampling.  The results showed that the Implementation of E-SPT had no significant effect on Taxpayer Compliance, Knowledge had a significant effect on Taxpayer Compliance and Socialization had no significant effect on People's Taxpayer Compliance. The influence of E-spt, Knowledge and Socialization together affects Taxpayer Compliance. Keywords: Implementation of E-SPT, Knowledge and Socialization, Taxpayer Compliance

scholarly journals MENILIK PENGHINDARAN PAJAK DI PERUSAHAAN PERTAMBANGAN

2021 ◽  
Vol 7 (2) ◽  
pp. 201-214
Author(s):  
Dhinda Nuramalia ◽  
Dianwicaksih Arieftiara ◽  
Noegrahini Lastiningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Director General ◽  
Linear Regression Method ◽  
Corporate Taxes ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Corporate Social

ABSTRAKPenelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, kepemilikan institusional, dan profitabilitas terhadap agresivitas pajak. Populasi pada penelitian ini adalah seluruh perseroan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016—2020 dan sampel penelitian dipilih menggunakan teknik purposive sampling. Analisis data penelitian menggunakan metode regresi linear berganda. Penelitian ini memberikan implikasi bahwa pada perusahaan pertambangan khususnya pada kurun waktu penelitan, aktivitas manajer terkait tanggung jawabnya terhadap lingkungan dan masyarakat tidak berorientasi pada pajak perusahaan, tetapi benar bermotifkan perhatian akan keberlanjutan operasional perusahaan (sustainability operation). Demikian pula pemilik yang berasal dari institusi melakukan pengawasan dan pengendalian manajer pada aspek strategis selain pajak perusahaan. Dari hasil riset ini terbukti pula bahwa profitabilitas perusahaan tidak menjadi hal yang dapat mendorong manajer melakukan aktivitas penghindaran pajak, terlebih pada saat masa pandemi sekarang ini banyak sekali insentif dan kebijakan yang dikeluarkan oleh Dirjen pajak untuk mendorong keberlangsungan ekonomi wajib pajak. ABSTRACTThis study is a quantitative study that aims to analyze the effect of the use of corporate social responsibility, institutional ownership, and profitability on tax aggressiveness. The population of this study were all mining companies listed on the Indonesia Stock Exchange in 2016-2020 and the research sample was selected using a purposive sampling technique. Analysis of research data using multiple linear regression method. This study shows that in mining companies, especially at the time of the study, activities related to environmental and community management are not related to corporate taxes, but are very beneficial for company operations. Likewise, owners who come from institutions that supervise and control managers in other strategic aspects besides corporate taxes. From the results of this study, it is also proven that company profitability is not something that can encourage managers to carry out tax avoidance activities, especially during the current pandemic, there are lots of incentives and policies issued by the Director General of Taxes to encourage the economic sustainability of taxpayers.

scholarly journals PENERAPAN STRATEGI KWHLAQ (KNOW-WHAT-HOW-LEARN-ACTIONS-QUESTIONS) UNTUK MENINGKATKAN RASA INGIN TAHU, PEMAHAMAN MEMBACA CERITA ALKITAB, DAN KEMAMPUAN BERPIKIR REFLEKTIF PADA PELAJARAN PENDIDIKAN AGAMA KRISTEN [THE IMPLEMENTATION OF THE KWHLAQ (KNOW-WHAT-HOW-LEARN-ACTIONS-QUESTIONS) STRATEGY TO IMPROVE STUDENTS’ CURIOSITY, READING COMPREHENSION, AND REFLECTIVE THINKING SKILLS IN BIBLICAL STUDIES EDUCATION]

2021 ◽  
Vol 1 (1) ◽  
pp. 23
Author(s):  
Lina Tejo Sugiarto
Keyword(s):  
Elementary School ◽  
Reading Comprehension ◽  
Reflective Thinking ◽  
Sampling Technique ◽  
Thinking Skills ◽  
Biblical Studies ◽  
T Test ◽  
Thinking Skill ◽  
Paired Sample ◽  
Purposive Sampling

<p>In XYZ elementary school, most grade 2 students show a lack of curiosity when learning Bible as a study subject, which cause the low participation score in learning that subject. Those students also show difficulties when doing the summative test which is caused by their deficiency in comprehending the written Bible story. Moreover, the students show minimum reflective thinking skill which needs to be noticed because the skill is important for learning process in the class. Those reasons show that grade 2 students’ curiosity, reading comprehension and reflective thinking skill when learning Biblical Studies need to be improved. KWHLAQ is a well-known strategy which is suitable to be used in improving the students’ curiosity, reading comprehension and reflective thinking skill. Therefore, this research was conducted to know the difference of students’ curiosity, reading comprehension and reflective thinking skill before and after using the KWHLAQ strategy. The research design used a quantitative, experimental one group pretest and posttest method. The subject of this research were 25 students of XYZ Elementary School – grade 2A which consist of 13 boys and 12 girls. The sample were chosen using purposive sampling technique. The data were analyzed with descriptive and inferential statistics (Paired Sample T-test and Wilcoxon Signed Ranks). The results showed that there were differences in grade 2A students’ curiosity, reading comprehension, and reflective thinking skill in learning Biblical studies after applying the KWHLAQ strategy.</p><p><strong>BAHASA INDONESIA ABSTRACT: </strong>Kurangnya rasa ingin tahu siswa pada pelajaran Pendidikan Agama Kristen (PAK) di SD XYZ menyebabkan rendahnya nilai partisipasi siswa dalam pelajaran PAK. Pemahaman membaca Alkitab juga kurang ditumbuhkan dalam diri siswa terlihat dari kesulitan siswa mengerjakan tes sumatif. Kurangnya kemampuan berpikir reflektif siswa perlu mendapat perhatian dalam pembelajaran di kelas. Hal ini menunjukkan bahwa rasa ingin tahu, pemahaman membaca, dan kemampuan berpikir reflektif siswa dalam pelajaran PAK di SD XYZ perlu ditingkatkan. Strategi KWHLAQ adalah strategi yang sangat baik diterapkan dalam pembelajaran PAK untuk meningkatkan rasa ingin tahu, pemahaman siswa, dan kemampuan berpikir reflektif siswa. Penelitian ini bertujuan untuk mengetahui perbedaan rasa ingin tahu, pemahaman membaca, dan kemampuan berpikir reflektif siswa dengan menggunakan strategi KWHLAQ. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode eksperimental. Desain penelitian yang digunakan adalah <em>one-group pretest-posttest</em>. Subyek penelitian terdiri dari 25 siswa terdiri dari 13 laki-laki dan 12 perempuan yang seluruhnya berasal dari siswa kelas 2A SD XYZ Jakarta Barat. Teknik pengambilan sampel menggunakan <em>purposive sampling</em>. Data dianalisis dengan menggunakan statistik deskriptif dan inferensial (Uji <em>Paired Sample T-test</em> dan Uji Wilcoxon). Temuan penelitian mengungkapkan adanya perbedaan rasa ingin tahu, pemahaman membaca, dan kemampuan berpikir reflektif siswa kelas 2A SD XYZ dalam pelajaran PAK sesudah penerapan strategi KWHLAQ.</p>

scholarly journals ANALISIS KOMPARASI PENERAPAN INTERNET FINANCIAL REPORTING OLEH ORGANISASI PENGELOLA ZAKAT (OPZ) DI INDONESIA

2020 ◽  
Vol 7 (8) ◽  
pp. 1439
Author(s):  
Basyasyatul Hanafiyah ◽  
Noven Suprayogi
Keyword(s):  
Data Collection ◽  
Financial Reporting ◽  
Sample Selection ◽  
Secondary Data ◽  
Sampling Technique ◽  
T Test ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Significant Difference

The purpose of this study was to determine the differences of Internet Financial Reporting (IFR) index between Lembaga Amil Zakat Nasional (LAZNAS)  and Badan Amil Zakat Nasional Provinsi (BAZNASPROV) in Indonesia. This research uses a quantitative approach with an independent sample t-test. The population in this study is the official website of LAZNAS and BAZNASPROV in Indonesia. Sample selection using purposive sampling technique with two criteria. The website have to be can accessed properly, furthermore LAZNAS and BAZNASPROV have been inaugurated for more than 2 years. The data used is secondary data. Data collection was obtained from the official websites of LAZNAS and BAZNASPROV in Indonesia. The results of this study indicate that there is no significant difference in the IFR index between LAZNAS and BAZNASPROV. Based on the four IFR components used, one and only component showed significant difference is technology used. However, the results obtained that between LAZNAS and BAZNASPROV still do not provide maximum on internet financial reporting yet.Keywords: Internet Financial Reporting, LAZNAS, BAZNASPROV

KINERJA GURU SMK NEGERI 1 SUKOHARJO DITINJAU DARI REMUNERASI, KETAATAN PERATURAN, DAN MOTIVASI

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Listiana Muji Rahayu ◽  
Supawi Pawenang ◽  
Kartika Hendra Titisari
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Data Collection ◽  
Sampling Technique ◽  
T Test ◽  
Research Purpose ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Research Population ◽  
Research Type

The research purpose was determined the effect of renumeration, obedience to the rules, and motivation to the performance of teachers of SMK Negeri 1 Sukoharjo. The research type is explanatory research. The research population are teacher of SMK Negeri 1 Sukoharjo. Sampling technique was used purposive sampling technique. Data collection was used questionnaires. Data analysis techniques were used statistical analysis including of multiple linear tests, F-test, and t-test. The research results showed that 1) remuneration has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 2) obedience to the rules has no significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 3) motivation has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 4) remuneration, obedience to the rules, and motivation simultaneously has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo. Keywords: renumeration, obedience to the rules, motivation, performance

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