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All Journal Transformasi: Jurnal Pengabdian Masyarakat Sains: Jurnal Manajemen dan Bisnis AlphaMath: Journal of Mathematics Education Eduma : Mathematics Education Learning and Teaching Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan JIPMat (Jurnal Ilmiah Pendidikan Matematika) AL-ISHLAH: Jurnal Pendidikan Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis JMM (Jurnal Masyarakat Mandiri) JTAM (Jurnal Teori dan Aplikasi Matematika) MATAPPA: Jurnal Pengabdian Kepada Masyarakat Jurnal Elementaria Edukasia Malikussaleh Journal of Mathematics Learning (MJML) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Community Service Learning Journal on Education MAJU : Jurnal Ilmiah Pendidikan Matematika Edumaspul: Jurnal Pendidikan JPM : Jurnal Pendidikan Matematika ANARGYA: Jurnal Ilmiah Pendidikan Matematika Indonesian Journal of Mathematics Education International Journal for Educational and Vocational Studies FINANCIAL : JURNAL AKUNTANSI Jurnal Educatio FKIP UNMA GAUSS: Jurnal Pendidikan Matematika Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdidas JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Journal of Innovation in Educational and Cultural Research Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Jurnal Pengabdian UNDIKMA Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Revenue : Jurnal Ilmiah Akuntansi Mattawang: Jurnal Pengabdian Masyarakat Jurnal PEKA (Pendidikan Matematika) Journal of Soft Computing Exploration International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa Ulil Albab Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Jurnal Pengabdian Kepada Masyarakat Bandung Conference Series: Mathematics ULIL ALBAB Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ilmiah Pengabdian Kepada Masyarakat Indonesian Journal of Thousand Literacies International Research of Multidisciplinary Analysis Prosiding Seminar Nasional Pascasarjana Proceeding of International Conference on Science, Education, and Technology International Journal of Trends in Mathematics Education Research (IJTMER)
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Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Tax Avoidance Vivi Oktavia; Ulfi Jefri; Jaka Wijaya Kusuma
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.16

Abstract

Latar belakang penelitian ini ialah Tax Avoidance sebagai suatu tindakan untuk melakukan pengurangan atau meminimalkan kewajiban pajak. Good Corporate Governance merupakan sistem untuk mengendalikan perusahaan untuk menciptakan nilai tambah untuk semua Stcokholders. Proksi Good Corporate Governance dalam penelitian ini adalah komisaris independen dan komite audit. Ukuran perusahaan adalah suatu skala dimana dapat diklasifikasikan besar atau kecil perusahaan dengan melihat total aktiva. Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen terhadap Tax Avoidance, pengaruh komite audit terhadap Tax Avoidance, pengaruh ukuran perusahaan terhadap Tax Avoidance dan pengaruh secara simultan komisaris independen, komite audit, dan ukuran perusahaan terhadap Tax Avoidance. Penelitian dilakukan dengan menggunakan metode deskriptif kuantitatif. populasi penelitian berjumlah 13 perusahaan, dan diambil sampel sebanyak 52 laporan tahunan dengan menggunakan metode purposive sampling. Hasil dari penelitian bahwa variabel komisaris independen tidak berpengaruh terhadap Tax Avoidance, varibel komite audit tidak berpengaruh terhadap Tax Avoidance, variabel ukuran perusahaan tidak berpengaruh terhadap Tax Avoidance dan variabel komisaris independen, komite audit dan ukuran perusahaan tidak berpengaruh secara simultan terhadap Tax Avoidance
Online Learning: Student's Perception off Lecturer's Competence and its Influence on Achievement Motivation Jaka Wijaya Kusuma; Hamidah Hamidah
International Journal for Educational and Vocational Studies Vol 3, No 1 (2021)
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v3i1.3142

Abstract

In the midst of the current pandemic, online learning is the main choice in the world of education. However, there was a wide range of student responses to the learning process. Furthermore, it is known that the perception of students towards learning submitted by influential lecturers to generate interest in learning students in understanding the materials provided. Therefore, the purpose of this study is to obtain concrete information about: 1) how students perceive the competence of lecturers in applying online learning; 2) how to motivate students to excel during online learning; and 3) is there any influence of student perception on the competence of lecturers with the motivation of student achievement. This research uses a combination research design and its data collection method, namely survey by providing questionnaire questionnaire link with googleform. The subjects of the study were 274 students of the even semester of the academic year 2019/2020 at Bina Bangsa University who responded to the poll. The conclusion is that the perception of students is very diverse towards the competence of lecturers in applying online learning, as well as the motivation of student achievement. Although the percentage of incline is positive, not a few have responded negatively. Furthermore, it is known that there is a significant and moderate influence between the perception of students towards the competence of lecturers and the motivation of student achievement. In other words, if the student's perception of lecturer's competence increases, it will be accompanied by increased motivation for student achievement.
IDENTIFICATION OF EDUCATION IN INDONESIA AND LEARNING MODELS IN STUDENT LEARNING WITH LEARNING MANAGEMENT SYSTEM (LMS) Budi Ilham Maliki; Jaka Wijaya Kusuma; Mohammad Bayi Tabrani; Hamidah Hamidah
International Journal of Economy, Education and Entrepreneurship Vol. 1 No. 1 (2021): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v1i1.5

Abstract

If we identify education in Indonesia, the reality is still multiproblematic, which in essence includes the problem of equality, quality problems, efficiency problems, relevance problems, and the problem of lack of utilization of information and communication technology. This study aims to find out (1) What are the problems of education in Indonesia in general and (2) how the learning model with LMS so that can overcome educational problems, especially the problem of quality of education services. To answer the question above, the method used is the study of the library, namely. In this case, the author tries to study some available literature to explain the problem so that this paper's problems can quickly be answered. The results of the literature study stated that (1) education problems in Indonesia to date include equality issues, quality problems, efficiency problems, relevance issues, and problems of lack of ICT use; and (2) Learning models with the Learning Management System (LMS) can facilitate learners to learn more broadly, more and also vary. Through the facilities provided by the system, learners can learn anytime and anywhere (any time anywhere) without being limited by space and time. The materials they can learn are also more varied, not only in text, but also more affluent with visual, audio, and motion variations, better known as Multimedia. In conclusion, learning models with Learning Management System (LMS) can be developed to overcome educational problems in Indonesia, especially efficiency problems, quality education problems, and ICT utilization problems
CONSTRUCTIVISM FROM PHILOSOPHY TO MATHEMATICS LEARNING Jaka Wijaya Kusuma; Rochmad Rochmad; Isnarto Isnarto; Hamidah Hamidah
International Journal of Economy, Education and Entrepreneurship Vol. 1 No. 2 (2021): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v1i2.16

Abstract

Constructivism, especially philosophy, understands that knowledge is the result of construction in a personal human being.  Develop knowledge through social interaction with other human beings,   phenomena,  experiences, and environments.  Knowledge is considered correct if  it  has  significance  for    troubleshooting. Learning  in  a constructionist  view  offers  to  develop  concepts  and  perceptions  of  the  student  itself.   In the classroom process, teachers  take on  the role  of  moderators and  facilitators. A constructivist  teacher must understand the characteristics of a student's  mistakes    because the increase in  knowledge  is  through  mistakes  and  mistakes. Teachers  should  see  mistakes  as a source of  information about the    student's scheme of characteristics  and   thinking.  There are  four principles of  constructivism  in  mathematical learning.  First,the  psychological structure  must be before the occupation of the amount. Second, the structure of   background  knowledge  (schemata)  must be  developed  before  teaching  formal mathematics symbols. Third,  students  should have the  opportunity  to  find  and  form  their mathematical  relationships,   not  to  expose adult thinking.  Fourth,teachers  should  create an  atmosphere  of thinking  in the    classroom
ETHNOMATHEMATICS: EXPLORATION OF MATHEMATICS THROUGH A VARIETY OF BANTEN BATIK MOTIFS Citra Elvina Sianturi; Elga Sandi Kiawati; Eva Cahya Ningsih; Neria Ros Fitria; Nila Nurjanah; Jaka Wijaya Kusuma
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 1 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i1.54

Abstract

Mathematics is a science interconnected with human life, one of which is the field of culture. The relationship between culture and mathematics is referred to as ethnomathematics. Ethnomathematics is a study of science that studies the relationship of mathematics to culture. Indonesia has a cultural diversity, one of which is batik. Which batik has been designated as a cultural heritage by UNESCO and should be developed and preserved by the community? Batik Indonesia has motifs and patterns according to their respective regions. Banten as a batik producing area has 75 varieties of Banten batik motifs that were legitimized on May 25, 2004. This study describes several Batik motifs and their relation to mathematical concepts. The research was conducted using a qualitative descriptive method with an ethnographic approach. This study found that the variety of Banten batik motifs has mathematical and philosophical value. The mathematical value contained in the Banten batik motif is in mathematical concepts consisting of plane figures and geometric transformation
ETHNOMATHEMATICS: MATHEMATICAL MEANINGS AND CONCEPTS CONTAINED IN BANTEN BATIK PATTERNS Umi Kulsum; Lilik Amalia; Indah Lestari; Roliyah Roliyah; Jaka Wijaya Kusuma
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 1 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i1.55

Abstract

Ethnomathematics utilizes numerical ideas in a culture that individuals in everyday life use. Indonesia is a country rich in ethnic and social practices. Batik Banten is one of the Indonesian nation's colonial heritage, which originates from Banten. Batik Banten has 75 typical Banten decorations applied to 54 batik patterns. This research was conducted to determine the meaning of Banten batik patterns or motifs and understand the numerical ideas in Banten batiks motifs. This research includes personal exploration with ethnographic methodology because what is being researched is about culture. The results showed that the Banten batik motifs, in addition to having a philosophical meaning in each pattern/motif, the motifs in Banten batik also contain numerical ideas or mathematical concepts such as geometric transformations, spatial structures, and so on
TECHNICAL GUIDANCE ON THE DEVELOPMENT OF BNSP LEARNING METHODOLOGY AND CERTIFICATION FOR EDUCATORS IN SERANG CITY Jaka Wijaya Kusuma; Bambang Dwi Suseno; Ahmad Mukhlis; Wahyu Wiguna; Isnaini Mahuda; Ulfi Jefri; Ranny Meilisa
International Journal of Engagement and Empowerment Vol. 1 No. 1 (2021): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v1i1.5

Abstract

Currently, the use of Copyright Media is now a necessity, and there is already tension in the process in the educational process. Both school level and university level. Media, let alone the process of transfer of knowledge and the center of attention. Media is vital Until And Up Education, then in education is significantly skill every Educator. BNSP collaborates with Bina Bangsa University to improve manufacturing skills and skills and media skills. Media Skills And How to Skill generation skills and technical guidance on media development Academic Media and Skills Skills. This activity was created with BNSP and LSP FIT as speakers of bimtek activities with media design materials and study methods with power points. This activity is a satisfactory response because educators become intelligent media and Methods Until Copyright Work By Way of The Process of Becoming Learners. This activity is carried out with certification from BNSP so that if this BIMTEK Participant passes will get an official certificate from BNSP. With this Bimtek activity, leaders can improve education in Serang City
The Effect of ARIAS Model Learning on Mathematical Writing Skills Reviewed from Self-Efficacy Hamidah Hamidah; Jaka Wijaya Kusuma
Indonesian Journal of Mathematics Education Vol 4, No 2 (2021): Indonesian Journal of Mathematics Education
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/ijome.v4i2.5604

Abstract

This study aimed to determine the influence of Assurance, Relevance, Interest, Assessment, Satisfaction (ARIAS) learning models on students' mathematical writing skills reviewed from self-efficacy. The type of research conducted in this study is a quasi-experimental research with a post-test nonequivalent control group design. The population in this study was students majoring in mathematics education at Bina Bangsa University, then two classes are selected at random as research subjects. The data was obtained from mathematical writing ability tests and self-efficacy questionnaires, then processed with ANOVA (Analysis of Variance) tests. The results showed significant differences in mathematical writing skills between students who obtained ARIAS learning models with students who received regular learning, and there were significant differences in students' mathematical writing skills reviewed on their self-efficacy. The implication is known that students with high self-confidence have better writing skills than students whose confidence is low.
THE RELATIONSHIP BETWEEN RETURN ON ASSETS AND FIRM SIZE IN INFLUENCING THE LEVELING OF COMPANY PROFITS Nugrahini Kusumawati; Jaka Wijaya Kusuma
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.396

Abstract

This study aimed to examine the influence of a company's characteristics on income smoothing practices among listed companies on the Indonesian Stock Exchange. The factors being discussed were return on assets and firm size.  Index Eckel is used to determining income smoothing. The study used 11 companies listed on the Indonesia Stock Exchange between 2012 and 2015. The hypothesis was tested using multiple regression. The first hypothesis examined the influence of return on assets on income smoothing practice. The second hypothesis was used to investigate the impact of firm size on income smoothing. The third hypothesis reviewed the effect of return on assets and firm size on income smoothing. The result of this study indicated that 11 out of 20 companies which were used as samples committed to income smoothing. The multiple regression output showed that return on asset and firm size does not significantly influence income smoothing.Keywords: ROA, Firm Size, Company Profits
Distance Learning In An Educational Perspective In Indonesia During The Covid-19 Pandemic Budi Ilham Maliki; Jaka Wijaya Kusuma; Mulyadi Mulyadi; Ranny Meilisa; Hamidah Hamidah
Jurnal Educatio FKIP UNMA Vol. 7 No. 3 (2021): July-September
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/educatio.v7i3.1142

Abstract

The Existence of the Covid-19 pandemic has a serious impact on teaching and learning activities at various levels and types of educational institutions that were originally face-to-face in the classroom shifted into distance education (distance learning) in the network (online) with online systems (direct) and offline (delay). This study aims to find out how distance learning in the perspective of education in Indonesia during the current Covid-19 pandemic? What's the concept? What are the problems and challenges? And what's the solution? To answer the question above, the method used is the study of the library, namely in this case the author tries to study some available literature to get an explanation relevant to the problem so that the problems in this paper can easily be answered.The results of the literature study stated that (1) Distance learning in an educational perspective in Indonesia, is the implementation of education whose learners are separated from educators and their learning by using various learning resources through information and communication technology, and other media, which serves as a form of education for learners who cannot attend face-to-face education and aims to increase the expansion and equitable access to quality and relevant education as needed; (2) Distance learning during the Covid-19 Pandemic through online learning is focused on life skills education by online or online distance learning methods and offline or offline distance learning.In conclusion, during the Covis-19 pandemic, our education system must be ready to make the leap to transform online learning for all students and by all teachers to enter a new era of building creativity, honing students' skills, and improving self-quality with system changes, perspectives and patterns of our interaction with technology.
Co-Authors Agung Muhammad Iqbal Ahmad Mukhlis Ahmad Munawir Aluffikri Aluffikri Amelia Muslimah Amriyah, Siti Amyati Amyati Anak Agung Istri Sri Wiadnyani Anggun Tri Prabawati Anis Nurani Anisa Dwi Safitri Anita Fitri Ardi Hidayat Ari Wardayani, Ari Arief Agoestanto Aris Trismayadi Nurizki Atala Noval Setia Ramadhan Bambang Dwi Suseno Beni Junedi Beni Junedi Budi Ilham Maliki Budi Ilham Maliki Budi Ilham Maliki Cahya Setyautami Cahyani Ramadannia Chumaedi Sugihandardji Chumaedi Sugihandardji Citra Elvina Sianturi Citra Elvina Sianturi Desqiana Putri Ramadan Devianti, Vina Dhanar Intan Surya Saputra Diana Permata Nazibah Diana Romdhoningsih Dzikri Ramadhan Eka Setyaningsih Elga Sandi Kiawati Emi Pujiastuti Ende Ende Ende Erik Santoso Erni Widiyastuti Erni Widiyastuti Eva Cahya Ningsih Eva Cahya Ningsih Fadilah Fadilah Fatari fatoni, malik Finda Dzakiroh Furtasan Ali Yusuf Gunawan Gunawan Gunawan Gunawan Gunawan Gunawan Gunawan Gunawan H Hamidah Hadi Kurniawanto HAMIDAH Hamidah Hamidah Hamidah Hamidah Hanafiani, Lia Gatra Hendra Marcos Ilmadi Ilmadi Indah Lestari Indra Martha Rusmana Ine Safiyanah Irma Nurmala Dewi Isnaini Isnaini Mahuda Isnarto Isnarto Isnarto Isnarto Isytifa Noor Rahma Iwan Junaedi Joko Purwanto Joko Purwanto Khalid Nur Fachrurozi Khan, Faisal laela, Ida Lia Riani Lilik Amalia Lucky Zenny Anggraeni Lukmanul Akhsani Lukmanul Akhsani Mahpudoh Mahpudoh Mahuda, Isnaini Mamay Komarudin Mastinah, Titin Maulida Nur Maya Ariska Meike Wigati Meiliasari Meiliasari Melinda Rochmah Mira Marlina Miranti, Indira Pipit Mita Laili Mahmudah Mohamad Bayi Tabrani Mohammad Bayi Tabrani Muhammad Fahru Mulyadi Mulyadi Mulyono Mulyono Munawaroh Munawaroh Naufal Affandi Neria Ros Fitria Nila Nurjanah Nila Nurjanah Novi Nur Fitriyani Novianti, Nurul Nugrahini Kusumawati Nuhyal Ulia Nuhyal Ulia, Nuhyal Nur Cahaya Wigati Nurhasan Nugroho Nursoleh Nursoleh Nursoleh Nursoleh Nurul Istiqomah Nurul Novianti Ofan Sofian Pardomuan Robinson Sihombing Pinta Deniyanti Sampoerno Puput Puspitorini Purwadi Purwadi Purwanto Bayu Sugiharto Putri Rizki Arofiq Putri, Sabrina Aristya Ramadhani Mahendra Kusuma Rani Septiani Sukandar Ranny Meilisa Ranny Meilisa Ranny Meilisa Ratih Febi Anggela Ratna Fitrianingsih Ratna Suminar Rendi Anggita Reni Untarti Ria Resti Fauji Ria Yusnita Riana Martiyani Rizki Amalia Rochmad - Rochmad Rochmad Roheni Kusmiati Palah Roliyah Roliyah Roy Jordy jordy Saeful Hidayat Safira, Elsa Sanifah Sanifah Sanifah, Sanifah Sarah Caesarani Sarah Yulia Safitri Setianti, Selda Sigit Auliana Sinta Verawati Dewi Sintia Dewi Siti Fatonah Siti Jumaroh, Siti Siti Murnah Sri Rafiqoh Sri Sukmawati Sri Wahyuni Suci Tiara Saurma Suhendar Suhendar Sulistyo, Monica Anselia Shinta Surani, Dewi Surtini Surtini Syamsul Hidayat SYAMSUL HIDAYAT Syari, Mira Hayati Tabroni Tasya Shiffa Firdaussa Teza Nur Fitri Tia Fitria Saumi Ubay Haki Ulfi Jefri Ulfi Jefri Umalihayati Umalihayati Umi Kulsum Uswatun Hasanah Veronica Anjani Vivi Alfiah Vivi Oktavia Wahyu Widodo Wahyu Wiguna YUDI NUR SUPRIADI Yusak Wijaya Y Zackharia Rialmi Zaenuri Mastur Zahra, Surti Zuhri Zuhri