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All Journal International Research Based Education Journal Jurnal Analisa Akuntansi dan Perpajakan Tsaqofah: Jurnal Penelitian Guru Indonesia Pena Dimas: Jurnal Pengabdian Masyarakat
Saadah, Lailatus
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Religion Economics, Econometrics & Finance Education Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE saadah, lailatus; Permatasari, Annisa Indah; Muhammad Soedarman , Soedarman
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8674

Abstract

This research aims to determine the effect of profitability, leverage and company size on tax avoidance. This study uses a causal quantitative research with descriptive statistical analysis. The sampling technique uses purposive sampling was canducted on property and real estate companies listed on Indonesia Stock Exchange in 2021-2022 with a sample of 54 companies. The analysis method was processed using SPSS with data analysis techniques wich include normality test, multicolinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test (R²), and partial influence test (t test). The research results show that profitability and leverage influence tax avoidance. Meanwhile, company size has no effect on tax avoidance
PENGARUH AUDIT DELAY, KOMITE AUDIT, DAN KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Mohamad Soedarman; Nur Aziza Janadea; saadah, lailatus
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8702

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh audit delay, komite audit dan kualitas laporan keuangan terhadap nilai perusahaan dengan kepemilikan manajerial sebagai variable moderasi. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling dan dengan kriteria yang sudah ditentukan diperoleh sampel sebanyak 23 perusahaan atau 69 data. Hasil penelitian menunjukkan bahwa audit delay berpengaruh negatif terhadap nilai perusahaan, komite audit tidak berpengaruh terhadap nilai perusahaan dan kualitas laporan keuangan berpengaruh positif terhadap nilai perusahaan. Kepemilikan manajerial tidak mampu memoderasi pengaruh audit delay terhadap nilai perusahaan, kepemilikan manajerial memperkuat pengaruh komite audit terhadap nilai perusahaan, dan kepemilikan manajerial memperlemah pengaruh kualitas laporan keuangan terhadap terhadap nilai perusahaan.
Pengaruh Metode Project Based Learning dalam Meningkatkan Penguasaan Kosakata Bahasa Arab pada Siswa Baidhowi, Ahmad; Saadah, Lailatus
TSAQOFAH Vol 4 No 2 (2024): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/tsaqofah.v4i2.2710

Abstract

Project based learning method learning is based on creating and creating and learning the material to be studied, while mastery of student vocabulary is carried out to improve students' abilities in Arabic vocabulary. In its implementation, researchers have tested it on January 5, 2024 at Madrasah Ibtidaiyah Miftahussa'adah in Tangerang city. This study aims to determine how much influence the project-based learning method if applied to Arabic language learning that can improve students' mastery of Arabic vocabulary in grade 5 at Madrasah Ibtidaiyah Miftahussa'adah Tangerang city by testing in the control class and experimental class. This study used a quasi-experimental method with a population of 80 students, while the sempel taken was grade 5 with a total of 18 students. Data collection techniques used in the form of interviews, documentation and tests with 10 essay questions. The results of the study were found to obtain a value of 4,325 < 5,005, so that the data obtained could be significant that Ha was accepted while Ho was rejected, with the conclusion that this research could improve students' mastery of Arabic vocabulary by applying the project-based learning method in grade 5 at Madrasah Ibtidaiyah Miftahussaadah Tangerang city.
Attitudes to Use of Mobile Banking and Demographic Factors Saadah, Lailatus; Shafira, Alvina Laili
International Research-Based Education Journal Vol 5, No 1 (2023)
Publisher : Faculty of Education Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um043v5i1p71-85

Abstract

This study intends to examine variations in attitudes toward using mobile banking among students at the University of KH. A. Wahab Hasbullah's economics faculty. This study employed a quantitative research design, and 37 respondents—students who use mobile banking at the banks of BCA, BRI, BSI, BNI, Mandiri, and Bank Jatim—were given questionnaires to complete. Descriptive analysis, attitude tabulation, and one-way ANOVA analysis are the data analysis methods used in this study. The findings of this study show that, among the 37 respondents that participated in the attitude tabulation, 19 respondents had favorable attitudes and 18 respondents had negative attitudes regarding using mobile banking. This demonstrates that the majority of respondents are happy with the services offered by all popular mobile banking platforms. Additionally, the findings of the one-way ANOVA analysis indicate that there is a probability value > 0.05 for the analysis of attitudes based on age, gender, occupation, and frequency of usage, so H0 is accepted and Ha is rejected. Therefore, views on using mobile banking are unaffected by factors such as age, gender, occupation, and frequency of use.
TINGKATKAN KEMAMPUAN BERBAHASA MELALUI MULTILANGUAGE BERBASIS ETNOLANGUAGE DI SDN SUMBERSARI 2 Saadah, Lailatus; Taqiyuddin, Ahmad; Mahendri, Wisnu; Rizqiyah, Alfiyatur; Kusumo, Ahmad Wasis Joyo; Qomariyah, Siti Nur
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 2, No 2 (2024): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v2i2.22954

Abstract

Many students are poor in language aspects, including regional languages, Indonesian, English and Arabic, and there are no multilingual books that attract students' interest, and due to differences in curriculum, there are differences in lessons in each class. Students' language skills are felt to be less than optimal. Therefore, language introduction and training is held. The aim of this activity is to improve students' language skills. The approach method that can be used are socialization, education, implementation, and evaluation by combining Jigsaw and Outdoor Study learning methods. The stages that have been implemented in the Multilingual Introduction and Training work program have an influence on students' work results. This plays an important role in motivating students to develop skills in mastering English and Arabic. The results of the training show data on increasing learning outcomes from 20 students who were held in a pre-test with an average score of 62, a maximum score of 78 and a minimum score of 50. After receiving multilingual training, the students were able to achieve a score that met the KKM, namely more than 79 by 60 %, so it can be concluded that multilingual training can be said to be quite effective.
Co-Authors Baidhowi, Ahmad Kusumo, Ahmad Wasis Joyo Mahendri, Wisnu Mohamad Soedarman Muhammad Soedarman , Soedarman Nur Aziza Janadea Permatasari, Annisa Indah QOMARIYAH, SITI NUR Rizqiyah, Alfiyatur Shafira, Alvina Laili Taqiyuddin, Ahmad