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<![CDATA[KEMANDIRIAN BELAJAR MAHASISWA PGSD BERDASARKAN KETERSEDIAAN SUMBER BELAJAR ]]>
<![CDATA[Widyasari Widyasari]]>
<![CDATA[ Jurnal Sosial Humaniora Vol. 8 No. 2 (2017): OKTOBER ]]>
Publisher : <![CDATA[Universitas Djuanda Bogor ]]>
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DOI: 10.30997/jsh.v8i2.906
<![CDATA[Tujuan penelitian ini adalah untuk menggambarkan bagaimana perencanaan belajar mandiri mahasiswa, mendeskripsikan bagaimana mahasiswa mengevaluasi belajarnya sendiri, dan mendeskripsikan sumber belajar yang mahasiswa PGSD pilih dalam mencapai tujuan belajar. Penelitian ini menggunakan pendekatan penelitian Deskriptif Kualitatif. Jenis penelitian yang digunakan adalah penelitian studi kasus. Kemandirian belajar mahasiswa PGSD FKIP Universitas Djuanda Bogor berdasarkan penilaian mahasiswa dan dosen dilihat dari aspek perencanaan belajar mandiri, pelaksanaan dan mengevaluasi hasil belajar sendiri maka diperoleh rata-rata persentase tingkat kemandirian belajar mahasiswa PGSD Universitas Djuanda Bogor berada pada tingkat tinggi dengan persentase 32,5% dan pada tingkat sedang dengan persentase 67,5%.KATA KUNCI: kemandirian belajar, PGSD, sumber belajar THE INDEPENDENCE OF PGSD STUDENTS LEARNING BASED ON THE AVAILABILITY OF LEARNING RESOURCESABSTRACTThe purpose of this study is to describe how student self-study planning, describe how students evaluate their own learning, and describe the learning resources that PGSD students select in achieving learning objectives. This research uses Qualitative Descriptive research approach. The type of research used is case study research. The independence of PGSD FKIP students of Djuanda University of Bogor based on the assessment of students and lecturers viewed from the aspect of independent study planning, implementation and evaluating the results of study itself, then obtained the average percentage level of student learning independence PGSD Djuanda University Bogor is at a high level with a percentage of 32.5% and at a moderate rate of 67.5%. ]]>
<![CDATA[PENGARUH INSENTIF PAJAK, TARIF PAJAK, SANKSI PAJAK DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI COVID-19 ]]>
<![CDATA[Syanti Dewi]]>;
<![CDATA[Widyasari Widyasari]]>;
<![CDATA[Nataherwin Nataherwin]]>
<![CDATA[ Jurnal Ekonomika dan Manajemen Vol 9, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jem.v9i2.1248
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh insentif pajak, tarif pajak, sanksi pajak dan pelayanan pajak terhadap kepatuhan wajib pajak selama masa pandemi Covid-19. Wabah Corona merupakan bencana nasional yang mempengaruhi stabilitas ekonomi nasional dan produktivitas masyarakat. Sehingga pemerintah memberikan insentif dan relaksasi pajak kepada seluruh wajib pajak di Indonesia. Penelitian ini ditujukan untuk mengetahui seberapa sadar atau patuh masyarakat dalam membayar dan melaporkan pajak selama masa pandemi. Karena pertumbuhan ekonomi sangat dipengaruhi oleh tingkat suku bunga dan faktor-faktor produksi berupa investasi dan ketersediaan sumber daya manusia berkualitas. Penelitian ini merupakan penelitian dengan isu yang terbaru, dan ditujukan kepada seluruh wajib pajak perorangan dan badan khusus daerah DKI Jakarta. Jumlah responden sebanyak 63 orang, dan hasil penelitian menyatakan bahwa insentif pajak dan pelayanan pajak tidak berpengaruh dan variabel tarif pajak dan sanksi pajak berpengaruh positif terhadap kepatuhan.]]>
<![CDATA[PENGARUH SALES GROWTH, AUDIT COMMITTEE, KOMISARIS INDEPENDEN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Vincentius Harisanto]]>;
<![CDATA[Widyasari Widyasari]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22376
<![CDATA[This research aims at how the effect of sales growth and leverage toward firm value, and the role of the audit committee and independent commissioner on firm value in trading and service companies listed on the Indonesia stock exchange during 2017-2019. The sample was selected by purposive sampling method and valid data were 29 companies from 154 companies. Data Processing techniques use the Eviews 11 (Econometric Views) for Windows and Microsoft Excel 2019 program. The results of this research indicate that sales growth and leverage have a positive and insignificant effect toward firm value, while the audit committee and independent commissioners have a negative and insignificant effect on firm value. The implication of this research is the need for for other factors to support else sales growth and leverage to influence firm value and the need for an increased the role of audit committee and independent commissioners to increase firm value which will provide a good signal for investors.]]>
<![CDATA[PENGARUH FIRM VALUE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Stefanie Stefanie]]>;
<![CDATA[Widyasari Widyasari]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22388
<![CDATA[The purpose of this research is to gain empirical evidence about the effect of profitability, leverage, and institutional ownership on firm value moderated by corporate social responsibility (CSR) in property and real estate companies listed in Indonesia Stock Exchange for 2017-2019. This research used 120 samples of property and real estate companies selected through purposive sampling technique. The data used are secondary data in the form of company annual reports. The data are processed using Eviews version 11. The results of this research indicate that profitability has no effect on firm value, leverage has a positive effect on firm value, institutional ownership has no effect on firm value, CSR is unable to moderate the effect of profitability on firm value, CSR weakens the effect of leverage on firm value, and CSR is unable to moderate the effect of institutional ownership on firm value.]]>
<![CDATA[PENGARUH YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERBANKAN ]]>
<![CDATA[Rivaldi Arie Maulana]]>;
<![CDATA[Widyasari Widyasari]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22426
<![CDATA[The purpose of this research is to find out if there is a positive and significant relationship between Dividend Policy, Profitability, Liquidity, and Capital Structure on Firm value. This research was conducted by surveying banking sector companies that have been listed on the Indonesia Stock Exchange (IDX) in the period 2016-2018. Out of 45 companies listed on the Indonesia Stock Exchange (IDX), there are 14 companies that meet the sample criteria for research. All data obtained is processed by using e-views 11 software. After the research, obtaining results is a positive and insignificant relationship between dividend policy, profitability, liquidity, and capital structure on Firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Josellin Tannia]]>;
<![CDATA[Widyasari Widyasari]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22454
<![CDATA[This study aims to prove the effect of operating cash flow, leverage, firm size, the composition of the board commissioners, and managerial ownership on earnings persistence in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample selection technique used was purposive sampling and as many as 30 companies met the sample criteria. This study uses panel data that is processed using Eviews version 12.0 and Microsoft Excel 2016. The results of this study conclude that the leverage variable affects earnings persistence significantly negatively, while the operating cash flow, firm size, the composition of the board commissioners, and managerial ownership variables have no effect on earnings persistence. This study further implies that operating cash flow that can be used to predict earnings must be stable, and the separate variables of company size, board of commissioners composition, and managerial ownership are not necessarily indicators of earnings persistence because they are all fixed on the performance of the company itself.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Melly Agnes]]>;
<![CDATA[Widyasari Widyasari]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23523
<![CDATA[The purpose of this study was to obtain empirical evidence regarding the effect of profitability and firm size on firm value with capital structure as a mediating variable. This study uses 93 samples, namely 31 companies in the consumer goods sector listedon the Indonesia Stock Exchange in 2018-2020.The results of the study show that profitability has a positive and insignificant effect on capital structure, firm size has a positive and significant effect on capital structure, profitability has a positive and significant effect on firm value, firm size has a negative and insignificant effect on firm value, capital structure has a negative and insignificant effect on firm value, and capital structure cannot mediate the relationship between profitability and firm size with firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN INDUSTRI KEUANGAN ]]>
<![CDATA[Veronica Agatha Lionawan]]>;
<![CDATA[Widyasari Widyasari]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23634
<![CDATA[This research of this study is to obtain empirical evidence regarding the effect of institutional ownership, managerial ownership, foreign ownership, and profitability on dividend policy. This study used 11 data samples of financial industry companies listed on the Indonesia Stock Exchange from the period of 2017-2020. This study uses Eviews 12 software as data processing. The research methodology used is statistical analysis method. Multiple linear regression analysis is used to test the hypothesis. Purposive sampling is used as a sampling technique in this study according to predetermined criteria. The results of this study indicate that institutional ownership, managerial ownership, foreign ownership, and profitability had no effect on dividend policy. The implication of this research is the need to improvecompanies in determining strategies, conducting optimal supervision, have a good company performance, and generate profits effectively to improve dividend policy.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI MODERASI ]]>
<![CDATA[Angela Veronica]]>;
<![CDATA[Widyasari Widyasari]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25100
<![CDATA[This study aims to observe the effect of institutional ownership, company size, and conflict of interest on accounting conservatism in manufacturing industry that was listed in Indonesia Stock Exchange during the research period. The study period starts from January 1, 2018 to December 31, 2020. The research finds that fixed effect model is the best model used in this study. Independent variables which are institutional ownership and conflict of interest were found not affect accounting conservatism significantly. However, this study found that company size had positive and significant effect to the accounting conservatism level. Leverage as a moderating variable was found not able to moderateeach independent variables on accounting conservatism.]]>
<![CDATA[PENGEMBANGAN MODUL ELEKTRONIK BERBASIS PEMBELAJARAN KONTEKSTUAL PADA MATA PELAJARAN BAHASA INGGRIS KELAS IX DI SMP TERPADU ABI LEUWISADENG BOGOR ]]>
<![CDATA[Neneng Fitrina]]>;
<![CDATA[Nurdin Ibrahim]]>;
<![CDATA[widyasari widyasari]]>
<![CDATA[ JURNAL TEKNOLOGI PENDIDIKAN Vol 12 No 2 (2023): Jurnal Teknologi Pendidikan ]]>
Publisher : <![CDATA[Prodi Teknologi Pendidikan Sekolah Pascasarjana Univ. Ibn Khaldun ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk mengembangkan serta menguji kelayakan dan keefektifan pengembangan modul elektronik berbasis pembelajaran kontekstual pada mata pelajaran bahasa inggris kelas IX di SMP Terpadu ABI Leuwisadeng Bogor. Penelitian ini menggunakan model pengembangan Borg and Gall yang diintegrasikan dengan model Rowntree dengan 10 langkah dari model bord and gall dan 3 langkah model Rowntree. Untuk menguji kelayakan peneliti menggunakan validasi ahli media, ahli desain dan ahli materi serta mempertimbangkan pula pada hasil respon pengguna dari guru dan peserta didik. Dari hasil uji kelayakan yang dilakukan oleh ahli materi sebesar 76,7%, ahli desain instruksional/ media sebesar 90%, pengguna guru 93% dan pengguna peserta didik sebesar 92% secara keseluruhan memperoleh kategori "sangat layak”. Hasil ini menunjukan bahwa penggunaan modul elektronik layak digunakan untuk meningkatkan hasil belajar peserta didik mata pelajaran bahasa Inggris kelas 7 di SMP Terpadu ABI. Hasil analisis data pretest dan posttest di ketahui nilai rata-rata pretest peserta didik adalah 9.4 dan nilai rata-rata posttest peserta didik adalah 17.5, sedangkan nilai rata-rata maximal adalah 20. Berdasarkan pengujian efektivitas menggunakan rumus N-Gain Score, diperoleh hasil sebesar 0,8 dengan kategori tinggi atau dipersentase kan menjadi 90. Sesuai dengan konversi tingkat pencapaian hasil review skor N-Gain dengan nilai >76 dikategorikan efektif, maka penggunaan modul elektronik berbasis pembelajaran kontekstual efektif untuk meningkatkan hasil belajar peserta didik mata pelajaran Bahasa Inggris di kelas IX SMP Terpadu ABI dengan tingkat efektifvitas sebesar 80. Berdasarkan penemuan tersebut dapat disimpulkan bahwa pengembangan modul elektronik berbasis kontekstual pada mata pelajaran bahasa inggris di kelas IX SMP Terpadu ABI layak dan efektif untuk digunakan.]]>
