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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Basicedu
Rosida, Siti Ayu
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Post Pandemic Learning Culture : Which is Your Choice? Mulyani, Sri; Irawan, Ade; Rosida, Siti Ayu
Jurnal Basicedu Vol. 7 No. 3 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i3.4599

Abstract

The Covid-19 influenced the way we live the lives including those in educational sector. This paper seeks to find the habit of the students in the learning process as it is a kind of transition from offline classes-on line classes and off line classes. The quantitative descriptive research approach used in this study narrates the data in light of the respondents' responses and assigns pertinent meanings students from semester three through seven who have participated in both on line and off line learning activities serve as the study's subjects in order to reflect on variations in learning styles. Answers to surveys distributed to respondents via the Google form were used to collect the data. The researcher can infer from the research's findings that the students themselves may find some of the responses to be perplexing. For instance, when asked again, the majority of them preferred the face-to-face learning approach despite their initial claims that online learning was more flexible and provided sufficient knowledge. This demonstrates that, despite the widespread usage of a number of new habits in the form of  on line platforms, face-to-face instruction is still the preferred method for them. The paper conclude that the Covid-19 pandemic can influence the way the students learn in which, in some occasions are positive 
Pengaruh Likuiditas dan Profitabilitas terhadap Nilai Perusahaan Ariana, Fika; Supraptiningsih, Joelianti Dwi; Rosida, Siti Ayu
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.12768

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun secara simultan. Populasi yang digunakan adalah 30 perusahaan Properti dan Real Estate. Sampel pada penelitian ini dipilih menggunakan metode purposive sampling. Metode analisis yang digunakan yaitu analisis deskriptif, analisis regresi berganda, uji asumsi klasik, analisis koefisien determinasi (R2), Uji t, Uji F. Hasil penelitian menunjukkan secara parsial bahwa likuiditas (CR) berpengaruh terhadap nilai perusahaan (PBV) pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sedangkan variabel profitabilitas (ROA) berpengaruh terhadap nilai perusahaan (PBV) pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Dan secara simultan likuiditas (CR) dan Profitabilitas (ROA) memiliki pengaruh terhadap nilai perusahaan (PBV) pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Perusahaan sebaiknya menjaga ROA dan memperhatikan CR untuk dapat meningkatkan nilai perusahaan.
Analisis Pengaruh Peran Auditor Internal terhadap Peningkatan Pengendalian dan Kinerja Perusahaan pada PT. Xyz Nina, Lusia; Putri, Emy Setyawati Melati; Rosida, Siti Ayu
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.13116

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh peran Auditor internal terhadap penngkatan pengendalian internal dan pengaruh peran auditor internal terhadap kinerja perusahaan. Penelitian ini menggunakan metode kuantitatif dengan jumlah responden 30 responden yang merupakan karyawan pada PT. XYZ. Hasil penelitian ini menunjukan bahwa terdapat pengaruh yang positif antara peran auditor internal terhadap pengendalian internal pada PT XYZ dengan nilai sig. 0.000 < 0.05, terdapat pengaruh yang positif antara peran auditor internal terhadap kinerja perusahaan pada PT XYZ dengan nilai sig. 0.000 < 0.05. Berdasarkan hasil penelitian ini, maka disimpulkan bahwa peran auditor internal dapat mempengaruhi pengendalian internal pada PT XYZ sebesar 52 persen. Selain itu, disimpulkan juga bahwa peran auditor internal dapat mempengaruhi kinerja perusahaan PT XYZ sebesar 59 persen. Apabila dilihat, variabel kinerja perusahaan lebih berdampak karena menunjukkan persentase yang lebih tinggi.
Analysis of Motor Vehicle Tax, Motor Vehicle Title Transfer Tax, and Motor Vehicle Fuel Tax in 2018 - 2022 on Local Revenue in DKI Jakarta Province Herawati, Putri; Nasrullah, Nasrullah; Rosida, Siti Ayu
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 1 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i1.6257

Abstract

This research aims to analyze the effectiveness and contribution of motor vehicle taxes, motor vehicle title transfer fees, motor vehicle fuel taxes to DKI Jakarta's PAD in 2018-2022. This research uses a qualitative descriptive method with secondary data obtained from local government financial reports via the official website of the Jakarta Information and Documentation Service. The data analysis technique used is the effectiveness analysis method with the effectiveness ratio and contribution analysis method. The results of this study show that there is effectiveness in the realization of motor vehicle tax with a very good level of effectiveness with an average of 100.81% and motor vehicle transfer fee tax with an average of 102.16% and motor vehicle fuel tax with an average of an average of 103.89% has a very good effectiveness level with a percentage that fluctuates from year to year. Motor vehicle tax contributes quite a bit and motor vehicle transfer fee tax has a low level of contribution to the PAD of DKI Jakarta Province, then motor vehicle fuel tax has a very low level of contribution to PAD of DKI Jakarta Province.
Analysis of the Application of Value Added Tax Calculation and Reporting at PT. Darpadina Sumber Abadi (DSA) in 2022 Meiriska, Meiriska; Nasrulla, Nasrulla; Rosida, Siti Ayu
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 2 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Maret)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i2.6657

Abstract

This research aims to analyze the implementation of VAT calculations, deposits, reporting and recording at PT. Darpadina Sumber Abadi 2022 and its conformity with the Law on Harmonization of Tax Regulations (UU No.7 of 2021), Minister of Finance Regulation number 63/PMK.03/2021, and Minister of Finance Regulation number 63/PMK.03/2021 and also the principles applicable accounting. The analysis in this research uses qualitative methods with descriptive observations that collect and analyze the condition of subjects or objects in the form of institutions based on evidence and facts from research subjects. The data used consists of the 2022 Period VAT SPT, 2022 Input and Output Tax Invoices, and the 2022 Recording Journal. Calculation and reporting of PT Value Added Tax. Darpadina Sumber Abadi is in accordance with applicable laws. From the calculation results, PT Darpadina Sumber Abadi experienced an underpayment because the Output Tax was greater than the Input Tax. If there is an underpayment, PT Darpadina Sumber Abadi will make a deposit at the end of the following month
Post Pandemic Learning Culture : Which is Your Choice? Mulyani, Sri; Irawan, Ade; Rosida, Siti Ayu
Jurnal Basicedu Vol. 7 No. 3 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i3.4599

Abstract

The Covid-19 influenced the way we live the lives including those in educational sector. This paper seeks to find the habit of the students in the learning process as it is a kind of transition from offline classes-on line classes and off line classes. The quantitative descriptive research approach used in this study narrates the data in light of the respondents' responses and assigns pertinent meanings students from semester three through seven who have participated in both on line and off line learning activities serve as the study's subjects in order to reflect on variations in learning styles. Answers to surveys distributed to respondents via the Google form were used to collect the data. The researcher can infer from the research's findings that the students themselves may find some of the responses to be perplexing. For instance, when asked again, the majority of them preferred the face-to-face learning approach despite their initial claims that online learning was more flexible and provided sufficient knowledge. This demonstrates that, despite the widespread usage of a number of new habits in the form of  on line platforms, face-to-face instruction is still the preferred method for them. The paper conclude that the Covid-19 pandemic can influence the way the students learn in which, in some occasions are positive 
KONTRIBUSI KUALITAS PELAYANAN PAJAK SERTA PROSEDUR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN WILAYAH KABUPATEN BEKASI Septiana, Pungky; Abdillah, Abdillah; Rosida, Siti Ayu
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 7 No. 4 (2024): Inpress Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.34240

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi Kualitas Pelayanan serta Prosedur Pajak di wilayah Kabupaten Bekasi, melakukan penelitian langsung terhadap kantor pelayanan pajak pratama, penelitian terhadap data statistik, penyebaran kuisioner dibeberapa usaha baik kecil, menengah, dan besar dimana populasi yang diambil sebanyak 100 badan usaha yang telah terdaftar sebagai PKP, serta pencatatan Wajib Pajak Badan Kabupaten Bekasi. Selain itu, penelitian ini juga mengevaluasi kesesuaian anatara kontribusi kualitas pelayanan serta prosedur pajak terhadap kepatuhan wajib pajak badan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner dengan bantuan SPSS . Hasil dari penelitian yang didapatkan dengan menggunakan uji t dan uji F menunjukan bahwa kualitas pelayanan pajak serta prosedur pajak berkontribusi signifikan terhadap kepatuhan wajib pajak badan dimana pelayanan yang informatif, dan komunikatif, sampai proses pendataan berkontribusi positif dan signifikan secara simultan terhadap kepatuhan para wajib pajak dalam menunaikan kewajibannya membayar pajak. Dalam uji koefisien determinasi didapatkan hasil data variabel independent (Pelayanan dan Prosedural) terhadap variabel dependent (Kepatuhan Wajib Pajak Badan) sebesar 0,642 atau 64.2% dan sisanya 35.8% dipengaruhi oleh variabel diluar penelitian.
Co-Authors Abdillah Abdillah Ade Irawan Ariana, Fika Meiriska, Meiriska Nasrulla, Nasrulla Nasrullah Nasrullah Nina, Lusia Putri Herawati, Putri Putri, Emy Setyawati Melati Septiana, Pungky Sri Mulyani Supraptiningsih, Joelianti Dwi