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All Journal JURNAL PSIKOLOGI UNDIP Jurnal Ilmiah Akuntansi dan Humanika Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) KALAM CENDEKIA PGSD KEBUMEN CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Asuhan Kesehatan Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan Jurnal Sain Peternakan Indonesia Jurnal Teknologi Pertanian BIOTIK: Jurnal Ilmiah Biologi Teknologi dan Kependidikan JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Penelitian Pendidikan Sejarah UHO JEP (Jurnal Ekonomi Pembangunan) UHO Binus Business Review Jurnal Ilmiah Mahasiswa Kelautan Perikanan Unsyiah The Indonesian Management & Accounting Research (IMAR) Jurnal Daya Saing Terampil : Jurnal Pendidikan dan Pembelajaran Dasar ELT Forum: Journal of English Language Teaching Jurnal Kajian Akuntansi JURNAL PRESTASI SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam JURNAL ILMU HUKUM MORALITY Social Economics and Ecology International Journal (SEEIJ) IKRA-ITH EKONOMIKA Jurnal Informasi dan Komputer Jurnal Pendidikan Almuslim ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal SPATIAL Wahana Komunikasi dan Informasi Geografi JAE (JURNAL AKUNTANSI DAN EKONOMI) Jurnal Administrasi Kantor Koneksi Jurnal Akuntansi Trisakti Journal of Business and Applied Management Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Kesmas (Kesehatan Masyarakat) Khatulistiwa Business Management Journal Program Studi Manajemen
Articles

PENGGUNAAN METODE INKUIRI DALAM PENINGKATAN PEMBELAJARAN MATEMATIKA TENTANG BANGUN RUANG SEDERHANA PADA SISWA KELAS IV SDN 1 JATILUHUR TAHUN AJARAN 2012/2013 Novita, Novita
KALAM CENDEKIA PGSD KEBUMEN Vol 5, No 1.1 (2017): KALAM CENDEKIA PGSD KEBUMEN (EDISI KHUSUS)
Publisher : KALAM CENDEKIA PGSD KEBUMEN

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Abstract: Efforts Usage Inquiry Methods in Learning Mathematics of simple geometry in Class IV Elementary School 1 Jatiluhur Year 2012/2013. The purpose of this study was to describe the use of methods of inquiry in improving mathematics learning of simple geometry. This research was conducted in three cycles. Each cycle consists of planning, action, observation, and reflection. The subjects were students of class IV SDN 1 Jatiluhur. The data source of this research is the students, teachers, and observer. Data collection techniques used were documentation, observation, interview and test. The validity of the source data using triangulation techniques and triangulation of data collection techniques. The conclusions of this study is the use of inquiry method can improve learning math on simple geometry in grade IV SDN 1 Jatiluhur year 2012/2013. Keywords: method of inquiry, mathematics, geometry simple Abstrak: Penggunaan Metode Inkuiri dalam Pembelajaran Matematika tentang bangun ruang sederhana pada Siswa Kelas IV SD Negeri 1 Jatiluhur Tahun Ajaran 2012/2013. Tujuan penelitian ini adalah meningkatkan pembelajaran matematika tentang bangun ruang sederhana dengan menggunakan metode inkuiri. Penelitian dilaksanakan dalam tiga siklus. Setiap siklus terdiri atas perencanaan, tindakan, observasi dan refleksi. Subjek penelitian ini adalah siswa kelas IV SDN 1 Jatiluhur. Sumber data penelitian ini adalah siswa, guru dan observer. Teknik pengumpulan data yang digunakan adalah dokumentasi, observasi, wawancara dan tes. Validitas data menggunakan teknik triangulasi sumber dan triangulasi teknik pengumpulan data. Simpulan penelitian ini adalah penggunaan metode inkuiri dapat meningkatkan pembelajaran matematika tentang bangun ruang sederhana pada siswa kelas IV SDN 1 Jatiluhur tahun ajaran 2012/2013.Kata kunci: metode inkuiri, matematika, bangun ruang sederhana
Analisis Morfometrik Lebah Madu Pekerja Apis cerana Budidaya pada Dua Ketinggian Tempat yang Berbeda Novita, Novita; Saepudin, Rustama; Sutriyono, Sutriyono
Jurnal Sain Peternakan Indonesia Vol 8, No 1 (2013)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jspi.id.8.1.41-56

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ABSTRAKPenelitian ini bertujuan untuk membandingkan morfometrik lebah madu pekerja Apis cerana berdasarkan perbedaan tempat hidup pada dataran tinggi (500-<1000 m dpl) dan dataran rendah (0-100 m dpl). Penelitian ini menggunakan sampel 50 ekor lebah Apis cerana di setiap lokasi. Pengukuran bagian tubuh lebah madu dilakukan di Laboratorium Peternakan Universitas Bengkulu dengan menggunakan mikroskop projektor (LAS EZ V2.0.0) perbesaran 8 kali. Hasil penelitian menunjukkan bahwa berat badan (BB), panjang probosis (PP) dan panjang femur tungkai belakang (PFB) lebah madu pekerja di dataran tinggi dan dataran rendah (lebah introduksi dan lebah alami) berbeda nyata (P<0,05), sedangkan panjang tibia, metatarsus tungkai belakang, panjang sayap, lebar sayap dan ukuran tergit ke-4 abdomen secara statistik tidak ada perbedaan (P>0,05). Berat badan dan panjang femur tungkai belakang tertinggi diperoleh pada lebah madu dataran tinggi (Kepahiang), sedangkan panjang probosis tertinggi diperoleh pada lebah madu alami di dataran rendah (Kota Bengkulu). Ada indikasi bahwa perbedaan ini terjadi dalam upaya proses adaptasi lebah terhadap lingkungan hidupnya. Dari temuan di atas dapat disimpulkan bahwa ketinggian tempat hidup berpengaruh terhadap morfometrik lebah madu pekerja Apis cerana.Kata Kunci : Apis cerana, morfometrik, ketinggian tempat
The Effect of Reduction Sugar of Heart Pineapple Extract and Saccharomyces cerevisiae Innoculant on Ethanol Fermentation Wignyanto, Wignyanto; Suharjono, Suharjono; Novita, Novita
Jurnal Teknologi Pertanian Vol 2, No 1 (2001)
Publisher : Fakultas Teknologi Pertanian Universitas Brawijaya

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Abstract

The experiment was aimed at studying waste of heart pineapple as a source of ethanol. Through fermentation process by Saccharomyces  cerevisiae inoculants. The period of ethanol fermentation process is 4 days and observation did on every 24 hours. The variable observed ware; temperature, pH, ethanol concentration, reduction sugar concentration and the amount of Saccharomyces  cerevisiae cell. Randomized block design with three replicated employed in this experiment. Treatment carried out were 1) initial concentration of reduction sugar of heart pineapple extract, 2) culture concentration and 3) fermentation period. Data analyzed with analysis variance BNJ test and regression analysis. This result showed interaction between initial concentration of reduction sugar and fermentation period. Have significantly effect to ethanol concentration, but culture concentration did not. The highest result is 30,30% ethanol concentration from treatment, 10% initial concentration reduction sugar and 4 days fermentation period and the lowest is 20,6% from treatment 14% initial concentration reduction sugar and 4 days fermentation period. Regression analysis showed reduction sugar concentration, the amount of Saccharomyces  cerevisiae and ethanol concentration on media is interaction. Further to that, there were also an increase on the amount of Saccharomyces cerevisiae followed by decreasing reduction sugar concentration and increasing ethanol concentration on media. Acidity and temperature of medium tend to increase as long as fermentation period.   Key word : Heart pineapple, ethanol
The Effect Of Performance, Capital Structure, Owner Structure, Inventory Intensity And Firm Size As The Control Variable For Tax Aggressiveness In Manufacturing Company For Period 2013 – 2018 Listed At Indonesia Stock Exchange Novita, Novita
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 8, No 4 (2019): Jurnal Mahasiswa Akutansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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Abstract

This study discusses the effect of variable profitability, leverage, ownership structure, inventory intensity of taxes and firm size as a control variable partially. The sample used in this study is 144 manufacturing companies listed on the Indonesia Stock Exchange (IDX) using a purposive sampling technique with data panels for the period 2013-2018. The data used in this study is secondary data containing annual financial reports. The method of data analysis using multiple linear regression (OLS Multiple Regression Analysis), obtained results: all negative variables are significant to tax aggressiveness unless the leverage variable does not have a significant effect. While variable control (firm size) has no influence on tax aggressiveness and cannot be used as a variable control. Keywords: Profitability, Inventory Intensity, Ownership Structure, Leverage, ETR REFERENCESAgusti, Wirna Yola. 2014. The Effect of Profitability, Leverage, and Corporate Governance on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in period 2009-2012 . Journal of Accounting, Volume 3 No.2 April.Brigham, Eugene F dan Joel F Houston. 2006.Fundamentals of Financial Management. Jakarta:Salemba Empat.Cahyono, Andini dan Raharjo. 2016.The Influence of the Audit Committee, Institutional Ownership, Board of Commissioners, Company Size (Leverage), Leverage (Der) and Profitability (Roa) Against Tax Avoidance Actions. Journal of Accounting, Volume 2 No.2 March 2016.Chen, S., Chen X et.al. 2010. Are Family Firms more Tax Aggressive than Non-FamilyFirms?. Journal of Financial Economics.Dewi, A. A., &Dewi, L. G. (2014). Transparency Information moderates the effect of tax aggressiveness on the value of mining companies on the Indonesia Stock Exchange. Journal of Accounting10, 211-230.Dewinta, Ida Ayu Rosa., dan Putu Ery Setiawan. 2016. The Influence of Company Size, Company Age, Profitability, Leverage and Sales Growth on Tax Avoidance of Manufacturing Companies that are listed on the Indonesia Stock Exchange 2011-2014. Thesis: Universitas Udayana.Frank, M.M., Lynch, L.J., & Rego, S.O. (2009) “Tax reporting aggressiveness and its relation to aggressive financial reporting”. The Accounting Review, 84, 467-496.Gul, Ferdinand A., Simon Yu Kit Fung and Bikki Jaggi. 2017. Earning Quality: Some Evidence on The Role of Auditor Tenure and Auditors’s Industry Expertise. Journal of AccountingHarahap, Sofyan Safri. 2008.Critical Analysis of Financial Statements. Jakarta:PT Raja Grafindo Persada.Ichsan Pamungkas. 2013Analysis of Factors Affecting Good Corporate Governance Rating. Faculty Economic Journal Universitas Diponogoro Semarang. www.ejournal.undip.ac.id (Diakses 22 Maret 2018).Jensen, M. & Meckling, W., (1976) “Theory of The Firm: Managerial Behaviour, Agency Cost and Ownership Structure”. Journal of Financial Economics, 3, 305-360.Maharani, I. G., dan Suardana, K. A. 2014. The Effect of Corporate Governance Profitability and Executive Characteristics on Tax Avoidance of Manufacturing Companies Registered on the IDX. Accounting E-Journal UniversitasUdayana, 525-539.Merslythalia, Dy Retta dan Mienati Somya Lasmana, 2016.The Effect of Executive Competence, Company Size, Independent Commissioners, and Institutional Ownership on Tax Avoidance. Scientific Journal of Accounting and Business, Vol.11, No. 2, July 2016.Novriyanti. 2016. The Effect of Company Size, Leverage, Profitability, Independent Commissioners and Audit Committees on Tax Avoidance in Goods and Consumption Industry Companies listed on the Indonesia Stock Exchange Period 2011-2014. Thesis:Universitas Marititm Raja Ali Haji.Permanasari, Wien Ika. (2010).The Influence of Management Ownership, Institutional Ownership, and Corporate Social Responsibility Towards Company Value. Semarang: Diponegoro University.Prakosa, K. B. 2014. The Effect of Profitability, Family Ownership and Corporate Governance on Tax Avoidance in Indonesia. Journal of the Indonesian Islamic University.PSAK Nomor 14 Revisi 2008 oleh IkatanAkuntan IndonesiaRistadelvina. 2017. The Effect of Corporate Governance Index, Family Ownership, and Institutional Ownership on Equity Costs and Debt Costs: Empirical Study of Manufacturing Companies Listed on the IDX. Thesis. Accounting Department, Faculty of Economics, University of Indonesia.Rusydi, M. Khoiru. 2013. The Effect of Company Size on Aggressive Tax Avoidance in Indonesia. Journal of Multiparadigm Accounting, Vol. 4 Number 2, p. 165-329 August 2013Sudana, I Made. 2011. Corporate Financial Management: Theory and Practice. Surabaya: Erlangga.Surbakti, Theresa Adelina Victoria. 2012. Effect of Corporate Characteristics and Tax Reform on Tax Avoidance on Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2008-2010 Period. University of Indonesia.
Evaluasi Prestasi Atlet Wushu Koni Kota Medan Tahun 2014 Novita, Novita
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 21, No 82 (2015)
Publisher : LPM Unimed

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The purpose of this study was to evaluate the results of Wushu athletes performance KONI Medan through match-Week Sports Medan and the results of physical tests in 2014. The study was conducted at the Yayasan Kusuma Wushu Indonesia and Faculty of Sport Sciences, State University of Medan. The total population of 13 athletes Wushu, Sampling using purposive sampling technique which has been determined by KONI Medan condition in order to obtain 13 athletes who are the target of Wushu Athletes selection results KONI Medan City Sports Week 2013. This study used a descriptive analysis to analyze research data obtained. The results of this study are: 1) Wushu Athletes KONI Medan has a total test results overall with an average of less well categorized.
THE EFFECTIVENESS OF USING ONLINE NEWSPAPER IN THE LEARNING OF GRAMMAR An Experimental Study at Eighth Grade Students of SMP Negeri 8 Batang Novita, Novita
ELT Forum: Journal of English Language Teaching Vol 5 No 1 (2016)
Publisher : Jurusan IKM FIK UNNES

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This research was conducted because there is a possibility to introduce online newspaper to the students to improve their ability in grammar mastery due to the rapidity of technology development. Online newspaper and grammar were chosen because online newspaper contains grammar which was written straightly correct because it will be read by all of people. The problem of this research is how effective the use of online newspaper in the learning of grammar is, and the purpose of this research is to find out whether it is effective or not. The subject of this research is eighth grade students of SMP Negeri 8 Batang. They were chosen because I had been experienced in teach them and know their grammar mastery is still low. The research design is quasi-experimental design, with post-test pre-test experimental and control group. The result of this research shows that the gain of experimental group score is not as high as control group. So, it can be concluded that using online newspaper in the learning of grammar is not effective because the score gain of experimental group is lower than control group. It was caused by the level of vocabularies used in online newspaper is not common in students’ daily language and they have different interests in topic of the online newspaper’s passage.
PENINGKATKAN KEMAMPUAN MEMBACA PERMULAAN DENGAN MENGGUNAKAN METODE STRUKTUR ANALITIK SINTETIK (SAS) MATA PELAJARAN BAHASA INDONESIA PADA PESERTA DIDIK KELAS II C SEMESTER II DI MIN 6 BANDAR LAMPUNG T.A 2015/2016 HIDAYAH, NURUL; NOVITA, NOVITA
TERAMPIL: Jurnal Pendidikan dan Pembelajaran Dasar Vol 3, No 1 (2016): TERAMPIL
Publisher : Institut Agama Islam Negeri

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Abstract

Permasalahan dalam penelitian ini adalah masih rendahnya kemampuan membaca permulaan pada peserta didik kelas II C semester II di MIN 6 Bandar Lampung dan bahkan masih ada peserta didik yang belum dapat membaca. Oleh karena itu peneliti berupaya meningkatkan kemampuan membaca permulaan dengan menggunakan metode SAS mata pelajaran bahasa Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui peningkatkan kemampuan membaca permulaan setelah menggunakan metode SAS mata pelajaran bahasa Indonesia pada peserta didik kelas II C semester II di MIN 6 Bandar Lampung tahun pelajaran 2015-2016. Jenis penelitian ini adalah penelitian tindakan kelas (PTK) atau classroom action reaserch (CAR). Penelitian di laksanakan di MIN 6 Bandar Lampung kelas II C semester II dengan jumlah peserta didik 32 orang yang terdiri dari 19 peserta didik laki-laki dan 13  peserta didik perempuan. Alat pengumpulan data dalam penelitian ini menggunakan metode obsevasi, wawancara, tes dan dokumentasi. Hasil penelitian menunjukan bahwa dengan menggunakan metode SAS dapat meningkatkan kemampuan membaca permulaan mata pelajaran bahasa Indonesia pada peserta didik kelas II C semester II di MIN 6 Bandar Lampung yang berjumlah 32 peserta didik terdiri dari 19 peserta didik laki-laki dan 13 peserta didik perempuan, yaitu pada siklus I ketuntasan belajar klasikal sebesar 56,25 % atau 18 peserta didik yang tuntas dari 32 peserta didik dan nilai rata-rata 68, kemudian pada siklus II mengalami peningkatan ketuntasan belajar klasikal menjadi 84,37% atau 27 peserta didik yang tuntas dari 32 peserta didik dan nilai rata-rata 78. Dengan demikian dapat di simpulkan bahwa dengan menggunakan metode struktur analitik sintetik (SAS) dapat meningkatkan kemampuan membaca permulaan mata pelajaran bahasa Indonesia pada peserta didik kelas II C semester II di MIN 6 Bandar Lampung Tahun pelajaran 2015-2016
THE EFFECT OF SELF CONFIDENCE, QUALITY EDUCATION AND FAMILY ENVIRONMENT ON INDONESIAN YOUTH IN ENTREPRENEURSHIP Novita, Novita; Irawan, Damar Aji; Suwitorahardjo, Benyamin
Social Economics and Ecology International Journal Vol 1, No 1 (2017): October
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/seeij.v1i1.5482

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The biggest challenge faced by students nowadays and in the future, is how to deal with the increasingly high competition in the world, the increasing number of undergraduate and limited job opportunities. In this kind of situations, the students had to find a creative way and change the approach of being a university graduate looking for a job, to become scholars who can create their own jobs, or even able to create jobs for others.The purpose of this study was to determine the youth interest on entrepreneurship in Indonesia. It seems that the youth are unaware to see that the job is increasingly difficult to find nowadays. So through this study, researchers wanted to find out what causes youth in Indonesia, reluctant to become an entrepreneur. While being an entrepreneur, the youth can open or create jobs for others and can reduce the level of unemployment in Indonesia.Self-confidence is an important factor in entrepreneurship. Family environment and quality education also participate in creating interest for youth in entrepreneurship. This research is using basic research method; where researchers will try to link the theories of the existing variables. Thus, researchers can conduct research by distributing questionnaires to the youth throughout Indonesia. This study aims to determine the cause of Indonesian youth lack of interest in entrepreneurship.
Pengaruh Faktor-Faktor Penentu Perataan Laba terhadap Return Saham pada Perusahaan Perata Laba di Industri Manufaktur Panggabean, Rosinta Ria; Novita, Novita
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1277

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Income smoothing is the way that used by management to reduce fluctuation in reported earnings to fit the desired target. Income smoothing action is considered as a common action done by management to achieve certain purposes. The purpose of this research is to analyze the influence of determinant factors of income smoothing (net earnings, total asset, total sales, leverage, and operating profit margin) toward stock return. Thesample used in this research is 48 manufacturing companies listed in Indonesian Stock Exchange selected by purposive sampling method. Eckel Index is used in this research as the assumption of income smoothing. The data analysis methods that been used are classical assumption test that included test of normality with One Sample Kolmogorov-Smirnov, multicollinearity test, autocorrelation test, and heteroskedastisity test withscatterplot. Moreover, data are also analyzed using regression test with f test and t test.Based on the result of this research, it is shown that only the net earnings which have a significant influence on stock returns. While, total assets, total sales, leverage, and operating profit margin have no influence on stock returns. Result of this research which conducted by f test (simultaneous test) showed that all independent variables (net earnings, total assets, total sales, leverage, and operating profit margin), together have a significant influence on stock returns.
IMPLEMENTATION OF CSR PROGRAMS TOWARD ACHIEVEMENT OF THE SDGs TARGET Apriliyani, Weni; Novita, Novita
ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1073.109 KB) | DOI: 10.35310/accruals.v3i1.37

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Preparation of this study aimed to evaluate whether CSR program PT Holcim Indonesia Tbk has met the criteria of GRI-Standard and determine whether CSR program PT Holcim Indonesia Tbk is able to support perncapaian SDG's targets in 2030. This study is a qualitative and quantitative research. Research data collection techniques by interviewing the management of PT Holcim Indonesia Tbk namely Community Relations division and the local government. The second data collection techniques is by distributing questionnaires to people who get Holcim CSR program. The results of data analysis in this research produces information that only PT Holcim Indonesia CSR program Tbk economics that has influence on the target perncapaian SDG's. While the social and environmental fields have not been proven to have an effect on the achievement of the target SDG's. The results of the data analysis was due largely Holcim CSR program is only focused on the achievement of the economy and the realization of all the indicators for the achievement of SDG's may have been performed by the company as a whole, but does’t plan implemented CSR programs on community sustainability.