PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI))

This study aims to examine the effect of firm size, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The independent variables used are firm size, leverage, and institutional ownership. Meanwhile, the dependent variable used is tax avoidance, measured using the CETR measure and the connecting variable used is profitability. This study uses secondary data in the form of annual reports. Determining the research sample using the purposive sampling method and getting 90 samples based on certain criteria. The results of this study indicate that firm size has no effect on tax avoidance. Meanwhile, leverage and institutional ownership influence tax avoidance. Profitability is able to moderate firm size on tax avoidance, while profitability is not able to moderate leverage and institutional ownership on tax avoidance

THE INFLUENCE OF E-BOOKS ON READING HABIT AND READING COMPREHENSION ACHIEVEMENT OF THE ELEVENTH-GRADERS OF SMA XAVERIUS 1 PALEMBANG

THE INFLUENCE OF E-BOOKS ON READING HABIT AND READING COMPREHENSION ACHIEVEMENT OF THE ELEVENTH-GRADERS OF SMA XAVERIUS 1 PALEMBANG     Selly [email protected]         Abstract: The objectives of this study were to find out whether or not there were significant differences in reading habit and reading comprehension achievement between the eleventh graders who used e-books and those who used printed books,  a significant correlation between reading habit and reading comprehension achievement, and a significant correlation between each aspect of reading habit and each sub-skill of reading comprehension achievement. The results showed that there were significant differences in reading habit and reading comprehension achievement between the eleventh graders who used e-books and those who used printed books. At the significance level of 0.05 and 2 tailed testing, the correlation coefficient showed that the r-obtained (0.301) was higher than r-table (0.115). Therefore, there was a significant correlation between reading habit and reading comprehension achievement. In e-books and non e-books classes, reading attitude was the aspect, which had a strong correlation with almost all sub-skills of reading comprehension achievement. Meanwhile, reading accessed was the aspect, which had no correlation with almost all sub-skills of reading comprehension achievement.   Key words: Reading comprehension Achievement, Reading Habit, E-boo

Komitmen Tujuan Anggaran dan Dampak Informasi Kinerja Anggaran: suatu Pendekatan Permodelan Persamaan Struktural

This paper examines budget goal commitment and informational effects of budget participation on performance. A structural model is proposed and tested that includes budget participation, budget goal commitment, job-relevant information, and job perfomance variables. Based on theory, budget participation will give positive influence to subordinate's commitment for budget and in the end will improve their performance. The data were collected by survey questionnaires. Two hundred middle-level managers were chosen randomly from manufacturing companies in Indonesia, and 126 middle-level managers participated in the project. A structural equation modeling technique was used to test hypothesized linkages. The structural equation modeling technique that used in this paper is multivariate technique SEM and assisted by AMOS 18.0 program. As the result, positive and significant influence was found for the effects of budget goal commitment and informational roles of budget participation on job performance

Gaya Hidup Hedonisme Dalam Iklan Bank Bca (Analisis Semiotika Iklan Bank Bca 2008-2011)

Iklan mempunyai pengaruh yang sangat besar terhadap kemajuan penjualan. Gaya hidup hedonisme yang sekarang menjadi bagian dari gaya hidup tidak ubahnya seperti iklan dan penjualan. Begitu mudahnya masyarakat terpengaruh oleh iklan-iklan yang didesain secara sempurna untuk mempengaruhi audience sebagai target audience iklan, dan hampir semua yang terpangaruh adalah bagian dari pengikut gaya hidup hedonisme. Visualisasi yang terdapat dalam iklan hampir semua menggambarkan tentang gaya hidup yang mewah, bersenang-senang, dan hura-hura. Itulah sebabnya semakin banyak masyarakat yang mengikuti gaya hidup hedonisme. Penelitian ini bertujuan untuk mengetahui makna yang terkandung dalam simbol komunikasi atau dalam iklan televisi Bank BCA versi kartu kredit, tahapan BCA, dan tahapan Xpresi mengenai adanya gaya hidup hedonisme yang tergambar dalam setiap scene yang terdapat dalam ketiga iklan Bank BCA tersebut. Metodologi penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan pendekatan analisis semiotika. Jenis data yang digunakan dalam penelitian ini adalah data primer: data yang diperoleh dari rekaman iklan Bank BCA. Jenis data sekunder : data yang diperoleh dari studi kepustakaan, informasi media massa yang berhubungan dengan objek penelitian ini. Analisis data yang digunakan dalam peneltian ini menggunakan model analisis semiotika Roland Barthes. Makna denotasi dan konotasi diperoleh dari unsur naratif dan sinematik dalam iklan. Dua unsur tersebut saling berinteraksi satu sama lain dalam membentuk sebuah film, dalam hal ini iklan. Berdasarkan visualisasi audio dan visual yang kemudian dilakukan analisis setiap scene mengenai lambang-lambang komunikasi serta unsur sinematografi iklan televisi Bank BCA versi kartu kredit, tahapan Bca, dan tahapan Xpresi, kesimpulannya bahwa banyak sekali simbol hedonisme yang sebenarnya tersembunyi dalam iklan Bank BCA. Trend dan gaya hidup masyaraka sebagai mitos, salah satunya dipengaruhi oleh iklan yang menerpa setiap harinya. Iklan pada dasarnya memiliki pengaruh yang besar karena kreatifitas para pembuat iklan yang semakin hari semakin jeli dalam membujuk masyarakat

Monte Carlo Simulation in the Integrated Market and Credit Portfolio Model

Credit granting institutions deal with large portfolios of assets. These assets represent credit granted to obligors as well as investments in securities. A common size for such a portfolio lies from anywhere between 400 to 10,000 instruments. The essential goal of the credit institution is to minimize their losses due to default. By default we mean any event causing an asset to stop producing income. This can be the closure of a stock as well as the inability of an obligor to pay their debt, or even an obligor's decision to pay out all his debt. Minimizing the combined losses of a credit portfolio is not a deterministic problem with one clean solution. The large number of factors influencing each obligor, different market sectors, their interactions and trends, etc. are more commonly dealt with in terms of statistical measures. Such include the expectation of return and the volatility of each asset associated with a given time horizon. In this sense, we consider in the following the expected loss and risk associated with the assets in a credit portfolio over a given time horizon of (typically) 10 to 30 years. We use a Monte Carlo approach to simulate the loss of a portfolio in multiple scenarios, which leads to a distribution function for the expected loss of the portfolio over that time horizon. Second, we compare the results of the simulation to a Gaussian approximation obtained via the Lindeberg-Feller Theorem. Consistent with our expectations, the Gaussian approximation compares well with a Monte Carlo simulation in case of a portfolio of very risky assets. Using a model which produces a distribution of expected losses allows credit institutions to estimate their maximum expected loss with a certain confidence interval. This in turn helps in taking important decisions about whether to grant credit to an obligor, to exercise options or otherwise take advantage of sophisticated securities to minimize losses. Ultimately, this leads to the process of credit risk management

ANALISIS KEMAMPUAN PENALARAN ADAPTIF SISWA DALAM MEMECAHKAN MASALAH MATERI FUNGSI KOMPOSISI

AbstractThe purpose of this research was to know the ability of student adaptive reasoning in problems solving composition function. Method used in this research was the descriptive with  case study. The subject was students of class X SMA Muhammadiyah 1 Pontianak and the object was the ability of student adaptive reasoning in problems solving composition function. Data collection tecniques used in this research was a test techniques and direct communication techniques, so that a collection instrumen of data used to this research was written test and interview. Based on the results and discussion, it showed that the ability of reasoning adaptive students there are 26 students that is at medium category with a score of 2 of the maximum score 3, while in the low there were 4 students with a score 1 of the maximum score 3,  and there were 4 students who are in the high category with a score of 3. Keyword: Adaptive Reasoning,  Composition Function, Problem Solvin

IMPLEMENTASI CAPITAL ADEQUACY RATIO DAN HUMAN RESOURCE SLACK DALAM MENGOPTIMALKAN PENERAPAN SUSTAINABLE FINANCE

Abstract The research objective of this study was used to empirically examine data related to the effect of Capital Adequacy Ratio (CAR) and Human Resource Slack (HRC) on the implementation of sustainable finance implemented from 10 sub-sector sample companies in Islamic banks listed on the IDX for the period 2017- 2020. The analysis used to measure the variables to be examined uses multiple linear regression analysis to test and determine the causal relationship between the independent variables on the implementation of sustainable finance. The results of the research itself show conditions where the Capital Adequacy Ratio has no effect on the implementation of sustainable finance. In addition, a positive effect of Human Resource Slack was also found on the implementation of sustainable finance Keywords capital adequacy ratio; human resource slack; implementation of sustainable finance

PENERAPAN METODE SUGESTOPEDIA UNTUK MENINGKATKAN KEMAMPUAN MENULIS PUISI PADA MATA PELAJARAN BAHASA INDONESIA (Penelitian Tindakan Kelas pada Siswa Kelas V SDN 6 Cikidang Kabupaten Bandung Barat Tahun Ajaran 2013/2014)

Penelitian ini dilatarbelakangi oleh sebuah anggapan bahwa menulis puisi adalah hal yang sulit untuk dikuasai siswa. Hal ini didasari pada hasil pengamatan yang menunjukkan bahwa siswa kurang tertarik menulis puisi. Metode sugestopedia diharapkan mampu menjadi salah satu solusi untuk dapat meningkatkan kemampuan menulis siswa khususnya pada pembelajaran menulis puisi. Rumusan masalah dalam penelitian ini terdiri dari tiga pertanyaan penelitian, yaitu (1) bagaimanakah perencanaan pembelajaran dengan menggunakan metode sugestopedia untuk meningkatkan kemampuan menulis puisi?; (2) bagaimanakah pelaksanaan pembelajaran dengan menggunakan metode sugestopedia untuk meningkatkan kemampuan menulis puisi?; dan (3) bagaimanakah peningkatan kemampuan menulis puisi setelah menggunakan metode sugestopedia?. Metode dalam penelitian ini adalah Penelitian Tindakan Kelas (PTK) yang diadaptasi dari model Kemmis dan Mc. Taggart yang dilakukan dalam tiga siklus yang terdiri dari perencanaan, pelaksanaan, observasi dan refleksi. Hasil penelitian yang diperoleh yaitu nilai rata-rata kelas pada siklus I sebesar 69,80 dengan ketuntasan belajar 53,84%. Pada siklus II meningkat menjadi 72,60 dengan ketuntasan belajar 83,33%, dan siklus III meningkat lagi menjadi 81,81 dengan ketuntasan belajar 95,23%. Hal ini menunjukkan bahwa metode sugestopedia memiliki dampak positif dalam pembelajaran menulis puisi. Simpulan dari penelitian ini yaitu perencanaan pembelajaran dimulai dengan membuat RPP dan instrumen yang akan digunakan serta memperhatikan penggunaan media dalam pembelajaran sugestopedia seperti musik pengiring yang sesuai dengan tema dan karakteristik anak. Pelaksanaan pembelajaran dimulai dari perencanaan, penentuan sikap, pengenalan metode, penyajian berupa sugesti, diskusi materi yang fokus pada kesesuaian judul, diksi, dan gaya bahasa dengan menggunakan teknik pengibaratan, sampai tahap implikasi. Berdasarkan data yang diperoleh setelah melakukan tindakan penelitian, terlihat peningkatan kemampuan menulis puisi pada siswa. Dari hasil temuan tersebut, guru disarankan untuk menerapkan metode sugestopedia yang mampu meningkatkan kemampuan berbahasa siswa khususnya dalam pembelajaran menulis puisi. Kata kunci: Metode Sugestopedia, Kemampuan Menulis, dan Puisi The Implementation of Suggestopedia to Improve Poetry Writing Skills in Bahasa Indonesia Subject. The aim of the study is to investigate the preparation, implementation and the result of the improvement of Students’ poetry writing skills after applying suggestopedia. It employs class behaviour investigation which is executed in four steps such as, preparation, implementation, observation, and reflection. The result of the study indicates that students’ ability in writing poetry is improved. Students’ score is 69,80 on average in cycle I with 53,84 % of mastery learning, 72,60 with 83,33 % of mastery learning in cycle II, and 81,81 with 95,23 % of mastery learning in cycle III. Based on the results, it is suggested to the teachers to apply suggestopedia to improve students’ poetry writing skills

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN CV BI-ENSI FESYENINDO DI BANDUNG

Latar belakang penelitian ini adalah rendahnya kinerja karyawan. Hal tersebut ditandai dengan hasil penilaian kinerja yang menurun dan tingginya persentase produk cacat yang melebihi batas toleransi perusahaan. Solusi utama yang harus dilakukan perusahaan adalah dengan meningkatkan pelaksanaan kepemimpinan transformasional dan lingkungan kerja. CV Bi-ensi Fesyenindo merupakan salah satu perusahaan yang bergerak dibidang retail pakaian. Penelitian ini bertujuan untuk (1) mengetahui gambaran kepemimpinan transformasional, (2) mengetahui gambaran lingkungan kerja, (3) mengetahui gambaran kinerja karyawan, (4) mengetahuipengaruh kepemimpinan transformasional terhadap kinerja karyawan, (5) mengetahuipengaruh lingkungan kerja terhadap kinerja karyawan, (6) mengetahuipengaruh kepemimpinan transformasional dan lingkungan kerja terhadap kinerja CV Bi-ensi Fesyenindo Bandung dan (7) hubungan antara kepemimpinan transformasional dengan lingkungan kerja CV Bi-ensi Fesyenindo di Bandung.Objek yang menjadi unit analisis dalam penelitian ini adalah karyawan CV Bi-Ensi Fesyenindo di Bandung. Variabel bebas (X) dalam penelitian ini adalah kepemimpinan transformasional dan lingkungan kerja, dan variabel terikat (Y) dari penelitian ini adalah kinerja karyawan. Jenis penelitian yang digunakan adalah deskriptif, verifikatif. Metode yang digunakan adalah explanatory survey dengan teknik sampel yaitu teknik proportionate stratifies random sampling dengan jumlah sampel 188 responden. Teknik analisa data yang digunakan adalah regresi liniear berganda dengan alat bantu software komputer SPSS 21.0 for windows. Hasil temuan dalam penelitian ini menunjukkan bahwa gambaran kepemimpinan transformasionaldalam kategori baik, gambaranlingkungan kerja dalam kategori baik, gambaran kinerja karyawan dalam kategori baik, kinerja karyawan dipengaruhi secara positif oleh kepemimpinan transformasional, kinerja karyawan dipengaruhi secara positif oleh lingkungan kerja dan terdapat hubungan atau korelasi aktif antara kepemimpinan transformasional dengan lingkungan kerja. Berdasarkan hasil penelitian ini direkomendasikan sebagai dasar untuk dilakukannya penelitian lain mengenai kepemimpinan transformasional dan lingkungan kerja dengan indikator dan objek yang berbeda. Kata kunci: kepemimpinan transformasional, lingkungan kerja, kinerja karyawan The background of this research is a low performance of the employee. It is marked by decline in performance appraisal resultsand the high percentage of defective products which exceed the tolerance limit of the company.. The main solution that should be do by company is increase the transformational leadership and work environment. CV Bi-Ensi fesyenindo is one of retail fashion companies. This study aims to (1) find out the description of transformational leadeship , (2) find out the description of work environment, (3) find out the description of employee’s performance, (4) find out the effect of transformational leadership on employee’s performance, (5) find out the effect of work environment on employee’s performance, (6) find out the influence of transformational leadeship and work environment on employee’s performance in CV Bi-Ensi fesyenindo in Bandung.and 7) The relationship between transformational leadeship with work environment. The object of this research is an employee’s of CV Bi-Ensi fesyenindo in Bandung. Thistype of research is descriptive and verification. The method used in this research is the explonatory survey method and the amount of proportionate stratifies random sampling as many 188 people. Technical analysis of the data used in this research in multiple linear regression with SPSS 21.0 for windows. The result of this research aretransformational leadership in good category, work environment in goodt category, employee’s performance in good category, employee’s performance is positively influenced by the transformational leadeship, employee’s performance is positively influenced by the work environment, employee’s performance is positively influenced by the transformational leadership and work environment, and there is a positive relationship or correlation between the transformational leadership and work environment. Based on the result of this research, it is recommended as the basic for other researchabout training program and career development with different indicators and objects. Keywords: Transformational Leadership, Work Environment, Employee’s Performanc