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Published By Neolectura

2798-6136

Author(s):  
Oyin Supriyatna ◽  
Adeng Hudaya ◽  
Abdul Munir

The purpose of this study was to determine the effect of learning readiness and learning motivation together on the learning outcomes of social studies subjects for class VIII students at SMPN 1 Tarumajaya Bekasi. In addition, researchers hope that readers, especially schools, can pay attention to student learning readiness and student motivation to improve learning outcomes. The method used in analyzing this research is a quantitative research method. The population in this study was 400 of all class VIII students for the 2020/2021 academic year and a sample of 92 students. Through correlation calculations obtained rx1y 0.740 and rx2y 0.748, which means there is a high correlation between X1 to Y and X2 to Y. Analysis of the coefficient of determination obtained 0.900 This shows that the contribution of variables X1 (Readiness to Learn) and X2 (Learning Motivation) to variable Y (Results learning) by 90% and the remaining 10% is determined by other factors not examined in this study. The multiple linear regression coefficient shows the constant value a = 11.726 b1 = 0.417 and b2 = 0.445. Testing the statistical hypothesis obtained by the results obtained F arithmetic > F table (401.052 > 3.100) shows that simultaneously Learning Readiness and Learning Motivation together affect Learning Outcomes. While the variable t test X1 t count = 16.106 > t table = 1.990. Shows that there is an effect of learning readiness on the learning outcomes of class VIII students at SMPN 1 Tarumajaya Bekasi. And the t-test of the X2 variable tcount = 17.617 > ttable = 1.990. Shows that there is an influence of learning motivation on the learning outcomes of class VIII students at SMPN 1 Tarumajaya Bekasi


Author(s):  
Rahayu Laelandi ◽  
Babang Robandi

Various types of educational devices that are used as a support for the creation of a good education are certainly important. One of them is using an effective method to provide a concept to students optimally. This study aims to analyze how high and important the influence of the experimental method on science subjects at the junior high school. The method used is a qualitative research method with a mini survey method on 47 samples consisting of junior high school students, high school students, college students, and alumni students as well as a literature study method (library study) which is carried out by screening electronic books (e-books) and e- journals. The results showed that 94% of experimental research methods were effectively used and 6% were not effectively used in the science learning process. The effectiveness of this method is that students can prove that an accepted concept is in accordance with the given theory and students can hone their psychomotor abilities. The weakness of this method is that it can be seen from the inadequate infrastructure, the ability of teachers, controlling students, and the selection of practicum materials.


Author(s):  
Fauzan Arif Siraj

Income Tax is a tax levied on the object of tax on his income. Income tax will always be imposed on people or business entities earning income in Indonesia. The tax applicable to employees and pension recipients is Income Tax Article 21. The subject of Article 21 of the Act in particular concerning pensions and Article 21 in particular about pensions is pensions themselves. Therefore, participants who receive pension contributions are Taxpayers PPh Article 21. This study aims to find out the calculation, deduction, deposit and reporting of Income Tax Article 21 at PT Taspen (Persero) Surakarta Branch whether it is in accordance with Law No. 36 of 2008 and the Law on penile funds. The object of this research was taken at PT Taspen (Persero) Surakarta Branch. The research method used is descriptive analysis method. The results of the research obtained are the mechanism of Income Tax article 21 on periodic pension recipients at PT Taspen (Persero) Surakarta Branch in accordance with Law No. 36 of 2008 and Regulation of the Director General of Taxation No. PER-16/PJ/2016. The tax calculation for pension recipients is still three people who are not suitable.


Author(s):  
Akhmad Syarifudin

Fundamental factor analysis is important to determine the company's performance. The purpose of this study is to determine the effect of leverage on profitability & stock prices through Asset Growth. The population of 664 issuers used 300 purposive samples covering all sectors on the 2011-2019 BEI. The research method uses SEM-Smart PLS path analysis. The results in group I (DAR <50%) DAR had a positive effect on AG; negative to ROA; and does not affect ROE; Meanwhile, AG affects ROE&PBV. The result of an indirect relationship AG mediates DAR to RS through ROE, but AG does not mediate DAR to RS through PBV. Shows an increase in debt increases asset growth and dividends, and if the increase in asset growth without increasing debt will increase dividends and stock prices. The results in group II (DAR>50%) DAR had a negative effect on AG&ROA, but did not affect ROE. While AG affects PBV, but does not affect ROE. The result of an indirect relationship AG mediates DAR to RS through PBV, but AG does not mediate DAR to RS through ROE. It shows that an increase in debt will reduce asset growth but will not affect dividends and vice versa, while an increase in asset growth will increase stock prices. This finding proves that the optimal capital structure is effective in improving company performance on the Indonesia Stock Exchange. Companies that have low debt and experience asset growth tend to produce high profitability and their share prices increase


Author(s):  
Ellen Monata Wahono ◽  
Shinta Permata Sari

The increasingly fierce competition that occurs between companies in the  current  era of globalization is forcing the company to improve its strategies. Therefore, the main purpose of establishing a company is to increase the value of the firm. To achieve that purpose,managers have to understand the factors that can increase the value of the firms and also fulfillthe interests of stakeholders. This study aims to analyze the effect of Research and Development Intensity (RnD), Goodwill (GDW), Intellectual Capital (IC), and Financial Performance (PF) on Firm Value. The research data is obtained from  the  annual reports  of  manufacturing  companies  listed  on the Indonesia  Stock  Exchange  in 2015-2019 with a total sample of 60 after meeting certain criteria. The data is analyzed using multiple linear regression analysis.The results show that goodwill, intellectual  capital,  and financial performance have an effect on firm value. Meanwhile, the intensity of research and development has no effect on firm value The increasingly fierce competition that occurs between companies in the  current  era of globalization is forcing the company to improve its strategies. Therefore, the main purpose of establishing a company is to increase the value of the firm. To achieve that purpose,managers have to understand the factors that can increase the value of the firms and also fulfillthe interests of stakeholders. This study aims to analyze the effect of Research and Development Intensity (RnD), Goodwill (GDW), Intellectual Capital (IC), and Financial Performance (PF) on Firm Value. The research data is obtained from  the  annual reports  of  manufacturing  companies  listed  on the Indonesia  Stock  Exchange  in 2015-2019 with a total sample of 60 after meeting certain criteria. The data is analyzed using multiple linear regression analysis.The results show that goodwill, intellectual  capital,  and financial performance have an effect on firm value. Meanwhile, the intensity of research and development has no effect on firm value    


Author(s):  
Bakti Maulana Ikhsan ◽  
Rita Wijayanti

This study aims to analyze and examine the effect of fim’s characteristics, financial performance, and corporate governance on sustainability reporting. The research method uses a quantitative approach. The population in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This study uses purposive sampling method and obtained 13 state-owned companies with 78 research samples for six years of observation. The data were tested using multiple linear regression method. The results of this study indicate that the variables of firm’s characteristics proxied by leverage, and corporate governance as proxied by independent commissioners and directors have a significant effect on sustainability reporting. While the variables of firm’s characteristics which are proxied by firm size and liquidity, financial performance variables which are proxied by profitability, and corporate governance variables which are proxied by institutional share ownership, and the audit committee have no significant effect on sustainability reporting. The results of this study can be used for decision making of various parties.


Author(s):  
Iswadi Idris ◽  
Elin Karlina

This study aims to determine 1). The effect of gender on the effectiveness of teaching teachers during the pandemic in Indonesia, 2) The effect of creativity on the effectiveness of teaching teachers during the pandemic in Indonesia, 3) The effect of the interaction between gender and creativity on the effectiveness of teaching teachers during the pandemic in Indonesia. The research method is quantitative with an ex post facto approach. The population is teachers in Indonesia, totaling 112. The number of samples is 88 teachers calculated by the Slovin Formula with a precision value of 95% or sig. = 0.05. The sampling technique is random or random sampling. Data collection techniques with questionnaires. Data analysis techniques with the help of SPSS Version 22. The results of the study are as follows: 1). There is no significant effect of gender on the effectiveness of teaching teachers during the pandemic in Indonesia, 2) There is a significant effect of creativity on the effectiveness of teaching teachers during the pandemic in Indonesia, 3) There is no interaction effect between gender and creativity on the effectiveness of teaching teachers in Indonesia. the pandemic period in Indonesia. The implications of this study are as follows. The effectiveness of teaching teachers during the pandemic does not depend on the gender of the teacher, but depends on the creativity of the teacher in teaching, namely the creativity of the teacher in using learning media to make it easier for students to learn through online, providing motivation to learn in an effective way by using videos containing learning motivations for students, using creative assessment techniques to measure student learning outcomes, and using creative learning methods so that the learning process during the pandemic can run effectively.


Author(s):  
Rahmattullah Rahmattullah

The development of governance for boat rental services by the Panglima Laot organization in Banda Aceh City is needed as a manifestation of the achievement of the aspirations of the youth of Meuraxa District to have a BUMDes in an independent village administration administrative bureaucracy. For the change from this creative effort to BUMDes, it is necessary to reform the governance of business units that are currently being carried out in the establishment document. Currently, a boat rental business is running for fishing activities, both by local residents and by other residents who rent boat equipment in Meuraxa District. Besides, it is also used by tenants to do sea fishing as a hobby. This study aims to develop a boat rental service management system for the Panglima Laot organization through administrative reform of business unit management towards an independent BUMDes. This research is qualitative. In the development of this business, after reviewing the potential of both human and natural resources, it is found that this business service has the potential to increase income and prevent unemployment of the local community which results in reducing poverty rates in the assumption that all human and natural resources can work together. realize independent BUMDes. So that this creative business deserves to be developed to become a growing business for the future under the guidance of a village legal entity in the form of an Independent BUMDes.


Author(s):  
Ahiruddin Ahiruddin ◽  
Harun Rasjid ◽  
Agus Sakti Alim

This study aims to determine the relationship between student career planning and self-concept of class XI student at SMKN 59 Jakarta. This study uses a descriptive method with a qualitative approach and purposive sampling technique, namely the technique of determining the sample with certain considerations. This technique can be interpreted as a sampling process by determining in advance the number of samples to be taken, the sample selection is carried out based on certain objectives, as long as it does not deviate from the characteristics of the specified sample. The research instrument used questionnaires, interviews, and observation distributed to 35 student in class XI Multimedia-1, guidance and counseling teachers and school principals. The result showed  a fairly good category, the relationship between student career planning and self-concept of class XI student at SMKN 59 Jakarta


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