EFEKTIFITAS PENGGUNAAN MEDIA MOVIE MAKER DALAM MENINGKATKAN KEMAMPUAN BERBICARA BAHASA JEPANG : Penelitian Terhadap Siswa Kelas XII SMA Pasundan 2 Bandung

Bagi seorang pembelajar bahasa salah satu bagian terpenting yang perlu dikuasai adalah kemampuan berbicara. . Ketika berbicara, pembelajar harus dapat berkata dengan menggunakan tata bahasa dan pelafalan yang benar. Tetapi hal tersebut menjadi masalah bagi banyak pembelajar. Oleh karena itu diperlukan media pembelajaran yang tepat. Tujuan Penelitian ini adalah untuk mengetahui kemampuan berbicara bahasa Jepang sebelum dan sesudah menggunakan media movie maker, selain itu untuk mengetahui efektifitas penggunaan media tersebut. Metode yang digunakan dalam penelitian ini adalah metode eksperimen kuasi. Desain penelitiannya adalah one group pretest- postttest design. Sampel penelitian ini adalah siswa kelas XII SMA Pasundan 2 Bandung yang berjumlah 20 orang. Instrumen penelitian ini adalah tes dan angket. Setelah menggunakan media movie maker kemampuan berbicara bahasa Jepang siswa pun meningkat. Hal ini ditunjukkan dengan thitung yang lebih besar daripada ttabel, yaitu 12,2>2,09 (5%) dan 12,2>2,86 (1%). Maka, dapat dipastikan jika media movie maker efektif dalam meningkatkan kemampuan berbicara bahasa Jepang siswa. Penelitian ini diharapkan dapat memberikan kontribusi bagi penelitian kedepannya maupun dalam pembelajaran bahasa Jepang.----------For a language learners one of the most important thing is speaking ability. When they speak, they have to be able to speak by using the correct grammar and pronunciation. But it is the complicated thing for the learners. Therefore to improving Japanese speaking ability is needed the correct media. The purpose of the research is to know the Japanese speaking ability before and after used the movie maker media and to know the effectiveness of such media. The method used in this research is quasi experiment. The research design is one group pretest-posttest design. It research samples are 20 students of 12th graders in science major class of Pasundan 2 Bandung High School. This research instruments are test and questionnaire. After used the movie maker media the Japanese speaking ability to be increased. It can be concluded that t score > t table with 12,2 > 2,09 for (5%) and 12,2 > 2,86 for (1%). Therefore it can be ensured that the movie maker media is effective to improving Japanese speaking ability. This research is expected to contribute to future research as well as in learning Japanese language

NEW FORM FOR TERRORISM VIS-À-VIS TRAFFICKING AS CRIME IN DISGUISE

The metamorphosed of trafficking crime is on the level of sophisticated, sophistication, so that the crime look “normal†to as if “legalâ€, the trafficking agents, making the blurring of the crime. The implication, as if the crime of trafficking in human justified. In fact, the higher the blurring of crime effort, the higher the quality of the crime. Trafficking as a hidden crime is a extraordinary  crime that how to prevent and fight with extraordinary waysKeywords : Trafficking, Extraordinary Crime, Cover

Individualized Excel-Based Exams to Prevent Students from Cheating

The COVID19 pandemic has brought a disruption on education, especially on how courses are delivered in higher education. Higher education providers are forced to go online, irrespective of the IT infrastructure’s availability and the capability of lecturers in delivering online courses. While online learning is perceived as an opportunity for academic integrity breaches, academicians need to ensure that processes are in place to avoid students cheating, especially during the exam. This paper presents an innovative approach based on Excel spreadsheet that allows lecturers to develop individualised exam questions. The method and/or accounting policy, as well as the accounting figures in the exams are automatically tailored based on students’ identification numbers. This program also allows automatic markings for such exams. This type of exam is not perceived complicated by students; but relatively reduce the opportunity to cheat. Hence, it is suggested to be used in the future online exam environment to increase the objectivity of the exam and reliability in exam marking

MENINGKATKAN KEMAMPUAN PEMAHAMAN SISWA PADA MATERI PECAHAN MELALUI MODEL PROBLEM BASED LEARNING

Banyak siswa yang salah paham tentang materi yang berkaitan dengan pecahan. Saat mempelajari pecahan, siswa Kelas IV menghadapi tantangan pembelajaran didaktis dan epistemologis. Tidak sedikit siswa kelas IV SDIT AR-RASYID Cikajang yang memerlukan remediasi saat ujian karena kurangnya keahlian pecahan di kelas matematikanya. Pengajaran yang berpusat pada guru, sehingga sangat mengurangi jumlah partisipasi siswa dalam proses pembelajaran. Tujuan penelitian ini adalah menggunakan pendekatan Problem Based Learning untuk meningkatkan pemahaman siswa terhadap konsep pecahan. Metodologi penelitian yang digunakan dalam penelitian ini adalah penelitian tindakan kelas. Hasil pre-test menunjukkan bahwa hanya 40% siswa yang mencapai KKM, 60% siswa pada siklus I, dan 80% siswa pada siklus II menunjukkan peningkatan pemahaman materi pecahan. Oleh karena itu, dapat disimpulkan bahwa strategi pembelajaran berbasis masalah dapat meningkatkan pemahaman siswa terhadap konten yang berhubungan dengan pecahan

MENINGKATKAN KEMAMPUAN PEMAHAMAN SISWA PADA MATERI PECAHAN MELALUI MODEL PROBLEM BASED LEARNING

Banyak siswa yang salah paham tentang materi yang berkaitan dengan pecahan. Saat mempelajari pecahan, siswa Kelas IV menghadapi tantangan pembelajaran didaktis dan epistemologis. Tidak sedikit siswa kelas IV SDIT AR-RASYID Cikajang yang memerlukan remediasi saat ujian karena kurangnya keahlian pecahan di kelas matematikanya. Pengajaran yang berpusat pada guru, sehingga sangat mengurangi jumlah partisipasi siswa dalam proses pembelajaran. Tujuan penelitian ini adalah menggunakan pendekatan Problem Based Learning untuk meningkatkan pemahaman siswa terhadap konsep pecahan. Metodologi penelitian yang digunakan dalam penelitian ini adalah penelitian tindakan kelas. Hasil pre-test menunjukkan bahwa hanya 40% siswa yang mencapai KKM, 60% siswa pada siklus I, dan 80% siswa pada siklus II menunjukkan peningkatan pemahaman materi pecahan. Oleh karena itu, dapat disimpulkan bahwa strategi pembelajaran berbasis masalah dapat meningkatkan pemahaman siswa terhadap konten yang berhubungan dengan pecahan

THE EFFECT OF TAX KNOWLEDGE, TAX PAYER AWARENESS, AND TAX PENALTY ON TAX PAYER COMPLIANCE AT KPP PRATAMA PASAR REBO

The purpose of this study was to find out the effect of the Tax Knowledge, Taxpayer Awareness, and Tax Penalty on Taxpayer Compliance at KPP Pratama Pasar Rebo, either partially or simultaneously. Collecting primary data through random sampling and using multiple linear regression was used in analyze the data. The results of the study partially show Tax Knowledge, Taxpayer Awareness, and Tax Penalty have a significant effect on Taxpayer Compliance. Simultaneously, Tax Knowledge, Taxpayer Awareness, and Tax Penalty have a positive effect on Mandatory Compliance.. Keywords: Tax Knowledge, Taxpayer Awareness, Tax Penalty, and Taxpayer Complianc

Audit Report Lag and Its Determinants

Audit report lag is an important issue because it can affect the timeliness of accounting information that is used by internal and external users for their decision making. This study aims to examine the influence of profitability, solvency, company size, and the reputation of public accounting firms on the audit report lag. We collected data from 40 Indonesian mining companies annual reports from 2013 to 2017. The hypotheses were tested by using multiple regression analysis. The results show that profitability and company size have significant negative impacts on audit report lag, but solvency and reputation public accounting firm have no effect. The results of this study can be taken into consideration for companies as well as possible so that they can submit financial reports in a timely manner. Keywords: profitability, solvency, company size, reputation public accounting firm, audit report la

Environmental Accounting from the New Institutional Sociology Theory Lens: Branding or Responsibility?

Drawing on the new institutional sociology theory, this study aims at exploring the implementation of environmental accounting. We analysed sustainability and annual reports of 39 manufacturing companies in Indonesia from 2010 to 2017. The hypotheses of the study were tested using multiple linear regression analysis. The results indicated that company reputation has a positive effect on environmental accounting. However, public ownership has no effect. These results showed that community power failed to encourage companies to disclose environmental accounting. The environmental reporting provided by companies was merely a ceremonial for the good company reputation. The findings of this study contribute to the policy development in which the government might need to tighten regulations for companies to administer their impacts on the environment and provide awards for those succeeding in implementing environmental accounting

Rentang kisah literatur tata kelola perusahaan Indonesia

AbstractFinancial fraud can be caused by poor governance which leads to a loss of public trust in company’s performance. The aim of this study is to examine the development of corporate governance research in Indonesia from 2002 to 2020 using 56 national journals Sinta 2 and Sinta 3 as a source. Papers were organized by by years, authors, theories, methodologies, data analysis approaches, and themes using a structured literature review. The findings demonstrate an increase in the number of publications produced by two authors. Additionally, almost all papers are frames within a theory. However, several studies use the “Organizational of Fit” theory that is never existed. According to the methodology, quantitative research with regression analysis dominates the papers, whereas documentation is a common data collection method. The majority of previous research has focused on the aspects impacted by corporate governance. As a result, the next study may explore the impact of corporate governance in greater depth and complexity.AbstrakSalah satu penyebab terjadinya kecurangan keuangan adalah tidak diterapkannya tata kelola dengan baik. Hal ini mengakibatkan hilangnya kepercayaan publik terhadap kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis perkembangan penelitian tata kelola perusahaan di Indonesia dari tahun 2002 hingga 2020 di 56 jurnal nasional Sinta 2 dan Sinta 3. Penelitian ini merupakan structured literature review yang mengklasifikasikan artikel berdasarkan tahun, penulis, teori, metode penelitian, teknik analisis data, dan topik penelitian. Hasil penelitian menunjukkan adanya peningkatan jumlah artikel dengan mayoritas artikel ditulis oleh dua penulis dan hampir semuanya telah menggunakan teori. Namun, penggunaan Organizational of Fit Theory perlu dikaji karena tidak ditemukan referensi atas teori ini di jurnal internasional. Dilihat dari metode, penelitian kuantitatif mendominasi dengan analisis regresi, sedangkan teknik pengumpulan data yang sering digunakan adalah dokumentasi. Sebagian besar riset tata kelola yang telah dilakukan merupakan faktor-faktor yang dipengaruhi oleh tata kelola perusahaan. Dengan demikian, kajian selanjutnya disarankan untuk mengeksplorasi secara mendalam dan lebih rinci faktor-faktor yang memengaruhi tata kelola perusahaan