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PENGARUH THIN CAPITALIZATION, RETURN ON ASSET, DAN CORPORATE GOVERNANCE PADA PERUSAHAAN JAKARTA ISLAMI INDEX (JII) Fadhil Ismi; Linda Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of independent variables on tax avoidance of companies listed in Jakarta Islamic Index (JII) in the period of 2011 to 2015.Independent variables used in this study are thin capitalization, return on asset,and corporate governance. Corporate governance is proxied by public ownrship, the proportion of independent directors, audit quality and audit comittee. By using purposive sampling method, from 30 companies listed in JII, 15 companies are choosed as the sample of this study.The type of data used in this study is secondary data which is financial statement. Collecting data technique used in this study is documentary. Data is analyzed by statistical analysis using a multiple regression analysis. Then data is processed by IBM Statistical Package for Social Science (SPSS) 23th version program.            The result of the study show that 16,5% dependent variable or tax avoidance can be explained by independent variables. Simultaneously the independent variables have effect n tax avoidance. Individually thin capitalization, return on asset and the proportion of independent directors have positive effect on tax avoidance and insignificant, audit comittee have negative effect on tax avoidance and insignificant.While public ownership have positif effect on tax avoidance and significant, and audit quality have negative effect on tax avoidance and significant.Keywords : Tax avoidance, thin capitalization, return on asset, corporate governance, public ownership, the proportion of independent directors, audit quality, audit comittee.
PENGARUH INTERNET FINANCIAL REPORTING, KETEPATAN WAKTU PENYAMPAIAN INFORMASI KEUANGAN WEBSITE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP ABNORMAL RETURN (Studi Empiri spada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014) Dita Amelia; Linda Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect ofinternet financial reporting, timeliness submission of financial information website, firm size, and profitability on abnormal return of mining company listed in Indonesia Stock Exchange in 2012-2014.Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange and list of daily stock price in Yahoo Finance. The research type used in this research is hypothesis testing, by using simple random sampling method. There are 90 samples of the data that become the object to be researched. This research uses multiple linear regression analysis to test the hypothesis.The results of this research show that simultaneous of internet financial reporting, timeliness submission of financial information website, firm size, and profitability have effect on abnormal return. Partially the research shows that (1) internet financial reporting have positive effect on abnormal return, (2) timeliness submission of financial information website have positive effect on abnormal return, (3) firm size have positive effect on abnormal return, and (4) profitability have no effect on abnormal return. Keywords: Internet Financial Reporting, Timeliness Submission Of Financial  Information Website, Firm Size, Profitability, Abnormal Return.
The Analysis of Instructional Media as Cirebonese Cultural Representative Related to Students’ Learning Styles in Peer Teaching Activity Jaufillaili Jaufillaili; Linda Linda
Academic Journal PERSPECTIVE: Education, Language, and Literature Vol 4, No 1 (2016)
Publisher : Lembaga Penelitian (The Institute of Research) Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.373 KB) | DOI: 10.33603/perspective.v4i1.1683

Abstract

In this research, the writers observed the peer-teaching activity in Teaching and Listening for Children class. The writers intended to find out: 1) What is the dominant students‟ learning styles in the class? 2) What are the most dominant instructional media as Cirebonese cultural representative used by the students in peer-teaching activity in the class? 3) How are the instructional media used by the students in peer-teaching activity related to their learning styles? The theory of learning style used in this research was from Pritchard (2009) that was strengthened by Fauziati (2010). This was a qualitative research. The research instruments were Batch‟s Learning style inventory test and observation sheet. The result showed that: 1) The dominant students‟ learning styles in the class was visual learning styles. From forty (41) one students, twenty one (21) students were visual learners. 2) The most dominant instructional media as Cirebonese cultural representative used by the students in peer-teaching activity in the class was picture. Pictures as instructional media were used by almost all groups with different learning styles preferences. 3) The instructional media used by the students in peer-teaching activity related to their learning styles could be concluded as follows: auditory learners uses a sound record, visual learners used pictures, kinesthetic/tactile learners used paper that should be folded by the students (involving physical activity), and multi-learning style learners used video that involved audio-visual activity for their students.
Thematic Progression in Children Stories Linda Linda
Academic Journal PERSPECTIVE: Education, Language, and Literature Vol 1, No 1 (2013)
Publisher : Lembaga Penelitian (The Institute of Research) Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1177.292 KB) | DOI: 10.33603/perspective.v1i1.1600

Abstract

This paper is intended to analyze the Thematic Progression in Children Stories. The data are taken from three story book. They are Dinosaurus Loveable: Pterodactyl, The Journey of the Noble Gnarble, The Donkey and the Lion. The Objective of this research is to analyze how the types of thematic progression are found in the text of children. At the end of analyses the writer found that the texts for children are constructed by two or three types of Thematic Progression. Constant Theme Pattern and Simple Linear Pattern are two types of Thematic Progression that occur mainly in the Texts for Children.
Investigating Teachers' Corrective Feedback in Writing Siti Nurhasanah; Apandi Apandi; Linda Linda
Academic Journal PERSPECTIVE: Education, Language, and Literature Vol 9, No 2 (2021)
Publisher : Lembaga Penelitian (The Institute of Research) Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.424 KB) | DOI: 10.33603/perspective.v9i2.5966

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In the English classroom writing as a communicating ideas considered to be most challenging. Students usually found many difficulty to expressing ideas or choosing the words which they will write. However, it is not the case if the teacher guided well their students with corrective feedback. The teacher as the fasilitator has important role in the fasilitating learning by guiding students and eliciting response from them. This study examined the teachers corrective feedback in respoding to students english writing in one of public senior high school in Indramayu. In this research, the data were obtained from a teacher of one of senior high school in Indramayu . This research were being analyzed descriptive qualitative method and therefore the data were being collected through documentation and interview questions. The framework undertaken is being proposed by Ellis, thus the interview question was being adapted from Thorsteinsen. The findings was found that there were three categories of feedbacks specifically, direct corrective feedback, unfocused corrective feedback and metalinguistics corrective feedback. Meanwhile, the reasons that the teacher provide different feedback startegies, teachers corrective feedbacks is the key to make students conscious of making mistake on writing assignments.
An Analysis of Ideational Metaphor in Political Text: A Study of Systemic Functional Linguistics linda linda; Tatang Suherman
Academic Journal PERSPECTIVE: Education, Language, and Literature Vol 6, No 1 (2018)
Publisher : Lembaga Penelitian (The Institute of Research) Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.561 KB) | DOI: 10.33603/perspective.v6i1.1213

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AbstractThe research entitled “An Analysis ofIdeational Metaphor in Political Text: A Study of Systemic Functional Linguistics” is aimed to find out the ways the ideational metaphor is organized in Political text. The scope in which the studyis conducted ranges from the variety of processes used in political text. The analysis is conducted in accordance with the grand theories put forwarded by Halliday, Mathiesen, and Thompson, with some supportive theoretical background from Downing and Locke, and Eggins and some theories of metaphorin general.   The result of this research shows that the types of processes found in this research almost covers all the types of processes, namely: Material, Mental, verbal, and Relational Processes. Behavioural and existential were not found under the assumption that those types have little relevant to the process of  metaphorical wording.
Pengaruh Perilaku Konsumen Aplikasi Traveloka terhadap Kepuasan Konsumen Linda Linda; You She Melly Anne Dharasta
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 2 (2022): AGUSTUS : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Politeknik Pratama Purwokerto

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Abstract

Di era globalisasi ini berbelanja menjadi bagian dari kehidupan masyarakat. Dulunya masyarakat dalam memenuhi kebutuhannya mereka harus datang langsung ke penjualnya. Namun pada saat ini mereka dapat memenuhi kebutuhan mereka dengan membeli secara online. Perubahan perilaku konsumen tersebut tentunya terjadi tidak begitu saja, namun ada hal-hal yang mempengaruhinya seperti faktor budaya, sosial, pribadi dan psikologis. Penelitian ini bertunjuan untuk melihat pengaruh perilaku konsumen terhadap kepuasan konsumen dalam membeli tiket pesawat secara online pada situs traveloka.com. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik analisis regresi sederhana. Dikarenakan adanya pandemi Covid-19 penyebaran kuisoner dilakakukn secara online melalui Google Form. Dalam penelitian ini menggunakan 100 responden sebagai sampel. Hasil penelitian menunjukan bahwa perilaku konsumen memiliki pengaruh yang cukup signifikan terhadap kepuasan konsumen dalam membeli tiket pesawat secara online pada situs Traveloka.com. Hal ini dapat dilihat dari hasil perhitungan analisis regresi linier sederhana, yaitu Y = 4,335+ 0,272X. Hasil tersebut menunjukan bahwa variabel X (Perilaku Konsumen) berpengaruh posistif terhadap varibel Y (Kepuasan Konsumen) dengan pengaruh sebesar 33% dan sisanya sebesar 67%merupakan sumbangan dari variabel lain di luar variabel perilaku konsumen.
Pendampingan Pemahaman Konsep Matematika Pada Siswa Sekolah Menengah Di Kampung Kadumula Dini Delini; Ira Asyura; Linda Linda; Usep Saepul Mustakim; Devaron Suardi
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 3 No 2 (2022): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 3, No 2 Oktober 2022
Publisher : LP3M STKIP MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.382 KB) | DOI: 10.52060/jppm.v3i2.861

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Learning assistance during the COVID-19 pandemic is a service to the community, as one of the efforts to implement the Tridharma of University. The implementation of learning carried out by the school during the COVID-19 pandemic uses online or online methods through whatApp groups, google meet and zoom. However, most students complained that they did not understand during the learning process. Especially in mathematics. Where in a long period of time, some students at school think that mathematics is a difficult subject. This subject is a frightening specter for students in most schools. Not only in Kadumula village, but in various regions throughout Indonesia. For this reason, various efforts need to be made to overcome the problem of learning difficulties. Therefore, the authors held mentoring activities for understanding mathematical concepts for high school students. The learning mentoring method used is to provide offline learning assistance, namely students and students carry out the learning and teaching process directly and face to face. This learning assistance is carried out in small groups consisting of 3-6 people. Study assistance is located in the home of one of the students. The stages of mentoring implementation are 1) problem observation, 2) activity planning, 3) activity schedule preparation 4) mentoring implementation, 5) evaluation stage.
ANALYSIS OF THE LEGIBILITY OF MURABAḤAH WAKALAH FINANCING PRACTICES AT PT. ACEH SHARIA BANK KCP DIPONEGORO Aulil Amri; Linda Linda
Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah Vol 3 No 2 (2022): Jurnal Al-Iqtishadiah
Publisher : Program Studi Hukum Ekonomi Syariah Fakultas Syariah dan Hukum UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.065 KB) | DOI: 10.22373/iqtishadiah.v3i2.2354

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Murabaḥah financing is one of the most popular products in Islamic banking. Murabaḥah is defined as the activity of selling an item by confirming the purchase price to the buyer, the buyer pays a higher price than the previous price to make a profit. It can be seen that the essence of murabaḥah is that the bank provides non-money goods, where the bank should buy the goods needed by the customer and then sell them back to the customer at the selling price plus a profit. However, in practice the bank cannot do its own work, that is, it cannot provide the goods required by the customer; rather, the bank only provides funds for the purchase of the goods required through a wakalah contract with the customer in question. This study aims to find answers to the main issues, namely: how is the Fiqh Muamalah review of the practice of murabaḥah wakalah at PT. Bank Aceh Syariah KCP Diponegoro, what is the legitimacy of the practice of murabaḥah wakalah financing according to the DSN MUI fatwa and what is the mechanism for murabaḥah wakalah financing at PT. Bank Aceh Syariah KCP Diponegoro. The type that the author uses in this study is a descriptive analysis method. The data collection method in this study was data obtained from field research through interviews with the parties involved and taking references from a literature review. The results of this study show that there are still sharia principles, the pillars of murabaḥah which are not in accordance with fiqh muamalah and DSN MUI fatwa rules, where in the application of murabaḥah bil wakalah contracts at Bank Aceh Syariah KCP Diponegoro more often use murabaḥah and wakalah contracts in one contract. whereas in theory, the implementation of the wakalah contract must be carried out before the murabaḥah contract is carried out.
Determinan Kebijakan Hutang (Bukti Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia) Linda Linda; Maya Febrianty Lautania; Muhammad Arfandynata
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.552 KB) | DOI: 10.24815/jdab.v4i1.6628

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The purpose of this study is to examine the influence of asset structure, free cash flow (FCF), and investment opportunity set on debt policy in the LQ-45 company listed in the Indonesia Stock Exchange between 2011 and 2015.The data used in this study obtained from published companyfinancial statements. The sample was selected based on purposive sampling method e.g. 110 observations. The hypotheses were tested by using multiple linear regression analysis.The results of this study demonstrated that the asset structure, FCF, and investment opportunity set both partially and simultaneously determine the Debt to Equity Ratio. Partially, this study found that the asset structure and FCF has a negative influence on debt to equity ratio, while the investment opportunity set has a positive influence on debt to equity ratio. based on these results, the good investment opportunity set have a strong relationship on the level of debt risk.