This study aims to analyze the wage rate of female workers in PT. Mulia Bhakti Kahuripan which is an oil palm company. The analysis used in this study is multiple linear regression analysis. This study uses 50 respondents who are status as freelance daily employees (PHL). The results showed that the lowest SFM / female worker income was Rp.672,000.00 / month and the highest income was Rp. 864,000.00. PHL working hours / female workers with the lowest working hours of 168 hours / month and the highest 216 hours / month. the lowest is 25 years old and is the highest age of 50 years. The largest …
Thinking creative is a thinking process which to produce kinds of idea possibility and the way widely and many to completed a problem, when applied thinking creative, will produce many useful ideas to find the resolver. Creative connects with finding something, about the thing that produces something new with using something that has been there. Research methods will use is descriptive qualitative. As for the sample in this research are seventh grade with high ability, medium and low in Kabupaten Bandung Barat. For the instrument test thinking, the creative ability will deliver to students are…
This research is development research. This study aims to develop VBA Powerpoint based learning media on SPLDV material for class VIII junior high school students. Samples for this research are taken from one of junior high school in Bandung. This study refers to the ADDIE development model which includes five stages, namely: Analysis (Analysis Phase), Design (Design Phase), Development (Development Phase), Implementation (Implementation Phase), and Evaluation (Evaluation Phase). The instrument of this research is in the form of assessment sheets for material experts, media experts, teachers a…
The purpose of this study is to analyze the ability of mathematical communication and student learning interest and describe it especially on triangle and quadrilateral material on the students of class VII PGRI 168 Cikalongwetan Junior High School. The research method used is descriptive qualitative. The subjects studied are class VII SMP PGRI 168 Cikalongwetan consisting of 6 people. The instrument used in the form of a written test that contains 5 items about mathematical communication and 25 students questionnaire scale student interest. The results were tested statistically using SPSS IDM…
This study aims to examine and analyze the contextual approach to improve the communication skills of junior high school students. Population in this research is a student of class VIII SMP in Karawang. This classroom action research is planned to consist of 2 (two) cycles based on the syllabus of the teaching of mathematics teacher of class VIII. Each cycle is implemented in accordance with the changes to be achieved. Prior to the action, the first test is given with the intention to know the initial ability of students and related to the topic taught that is SPLDV. Based on the results and d…
Mathematical cognitive abilities that must be possessed by students one of them is the ability to understand mathematics and mathematical poblem solving. The pupose of this study is to determine the extent to which the ability and solving mathematical problems that students have. The research method used is qualitatve descriptive with sampel nineteen students class IX MTs in Cianjur egency. The test instrument was given five questions of mathematical comprehension and five problems of mathematical problem solving test. Based on the results of ability to comprehend and solve mathematical proble…
The purpose of this study is to analyze and describe the ability of mathematical connections in terms of self efficacy in Triangle and Segiempat material which is guided by the mathematical connection and self efficacy indicators. This research method is descriptive research by using qualitative approach. This research was conducted in SMP Negeri in Kabupaten Bandung. The subject of this research is the students of class VIII consisting of 20 students. The instrument used in this research is a matter of mathematical connection test, non test in the form of Self efficacy questionnaire, and inte…
Penelitian ini bertujuan untuk mengetahui apakah kemampuan koneksi matematik dan kemandirian belajar siswa yang pembelajarannya menggunakan pendekatan kontekstual lebih baik daripada pembelajaran biasa. Metode yang digunakan dalam penelitian ini adalah kuasi eksperimen, pada awal dan akhir pembelajaran kedua kelas diberi tes. Populasi dalam penelitian ini adalah seluruh siswa kelas X SMA di Kota Cimahi, sedangkan sampel sekolahnya yaitu SMA Pasundan 1 Cimahi yang terdiri dari dua kelas yang dipilih secara tidak acak, yaitu kelas X-1 sebagai kelas Eksperimen dan kelas X-2 sebagai kelas Kontrol.…
This research is to find out the mathematical communication skills of VIII junior high school students about building a flat side space. This research method is a qualitative descriptive study. The subject of this research is 18 students in one junior high school in Bandung regency. The test instrument used is a description form. The indicator used in this study there are 5 indicators of mathematical communication ability, namely expressing ideas, situations and relations with images, expressing mathematical situations or everyday events into mathematical models, explaining and making question…
The aim of the research is to analyze the quality of mathematical creative thinking ability based on the students' gender by giving 4 items of written test covering 4 indicators, namely fluency, flexibility, originality, and elaboration. The subjects were 32 students consisting of 16 male students and 16 female students in SMP Negeri 8 Cimahi. The type of research used is qualitative descriptive. Sampling in this research using purposive sampling technique (sample aims). Conclusion from the results and discussion that the ability of mathematical creative thinking of male students is better tha…
The purpose of this research is to develop local instruction theory on triangular and quadrilateral material and examine the improvement of mathematical representation ability by using local instruction theory. The method used in this research is design research method which includes three stages, namely: preliminary design, design experiment and retrospective analysis. The instruments in this study were in the form of tests and non-tests, where the tests used were aimed to determine the improvement of students' mathematical representation ability while non-tests such as interviews and observa…
E-Filing system is a system reporting of Annual Tax with online system and real time provided by Directorate General of Taxes. The advantage of e-Filing is that it can reduce the time and expense as well as reporting of annual tax is correct and timely. This research is aimed to know the difference of reporting Annual Income Tax clause 21 before and after the application e-Filing System for civil servants of Social Service, Labor, and Transmigration Nias District. The type of research used is descriptive research with qualitative approach, and the data analysis technic used is reduction data, …
Komposisi penerimaan negara yang terbesar berasal dari komponen pajak, oleh karena itu sudah selayaknya alokasi penggunaannya harus tepat agar memberikan multiple efek bagi perekonomian sehingga bisa mensejahterakan rakyat. Alokasi dana untuk sektor publik dalam APBD merupakan tujuan dari pengalokasian sumberdaya, oleh karena itu komposisi belanja merupakan upaya logis yang dilakukan pemerintah dalam rangka peningkatnya penanaman modal seperti peralatan, bangunan fisik, infrastruktur, dan harta-harta yang bersifat tetap. Penelitian ini bertujuan mengkaji keterkaitan Peningkatan Pajak daerah Da…
Penelitian ini bertujuan untuk untuk mengetahui pengaruh faktor Internal perusahaan terhadap real earning management pada perusahaan go public yang terdaftar di Jakarta Islamic Indeks (JII). Proksi faktor internal yang digunakan adalah ROA, pertumbuhan penjualan (growth) dan ukuran perusahaan (size). Sedangkan proksi manajemen laba riil menggunakan abnormal cash flow operations (CFO), abnormal production cost dan Abnornal discretionary expenses. Metode analisis yang digunakan dalam penelitian ini analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa faktor profitabilitas (RO…
This study aims to examine the effect of corporate governance mechanism on the timeliness of financial reporting. The sample of this study are four central banking companies listed in Indonesia Stock Exchange (IDX) selected based on purposive sampling method. The method of data analysis used in this study is multiple regression models. Based on the hypotheses testing result, that the managerial ownership and audit committee have a positive and significant effect on the timeliness of financial reporting, while independent commissioner has no effect on the timeliness of financial reporting
Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan CSR dalam memoderasi hubungan antara kepemilikan manajerial, institusional, komisaris independen dan komite audit dengan nilai perusahaan serta firm size sebagai variabel kontrol pada perusahaan pertambangan periode 2015-2016 yang terdaftar di BEI. Sampel penelitian terdiri atas 56 perusahaan dan dipilih secara purposive sampling (dengan kriteria tertentu). Analisis data menggunakan analisis regresi linier berganda. Hasil penelitian dengan regresi linier berganda menunjukkan bahwa secara simultan, kepemilikan manajerial (MOWN), ke…
The purpose of this study was to examine the effect of Size, Age, Profitability, Leverage, Sales Growth on Tax Avoidance. The population which is the object of this research is the basic and chemical industry sectors listed on Indonesia Stock Exchange (BEI) in 2012 - 2016. The total population of 68 companies, this study obtained by purposive sampling technique which then resulted in 32 research samples for further investigation. The analysis technique used is logistic regression analysis. Based on data analysis and discussion can be concluded that Size, Age, Profitability, Leverage, and Sales…
The Village Fund Allocation is a part of the central and regional equity funds devoted to the village, one of which is for community development activities that include the fostering of education, peace and order, sports and arts, religion and health. In practice, the village government is required to run the field of community coaching efficiently and effectively to assess whether the village government can perform its duties properly in achieving the goals and objectives. This study aims to determine the effectiveness of budget realization of Village Fund Allocation for Community Development…
The aims of this research to analyze the assessment of intensification on rural and urban land and building tax (PBB P2) in Tulungagung Regency in order to increase PBB P2 revenue through Davey Analysis based on four criteria of local tax assessment, namely: sufficiency and elasticity, justice, administrative ability, and influence of incentive. This research is classified as descriptive research through qualitative approach. Data analysis used interactive models by Miles, Huberman, and Saldana (2014). The research result based on empirical data, theoretical study, and normative study showed t…
Tujuan Penelitian ini untuk membuktikan pengaruh karakteristik pemerintah daerah dan waktu penyampaian laporan keuangan terhadap opini BPK. Karakteristik pemerintah daerah yang digunakan yaitu ukuran daerah, belanja daerah, PAD, umur daerah. Penelitian menggunakan data LKPD pemerintah daerah se-Jawa tahun 2013. Jumlah sampel yang digunakan yaitu sebesar 111 LKPD pemerintah daerah di Jawa. Analisis data yang digunakan untuk menjawab tujuan penelitian menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa PAD berpengaruh positif terhadap opini audit BPK, sedangkan belanja pemer…