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Ensiklopedia Education Review
Published by Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia
ISSN : 26570297     EISSN : 26570289     DOI : -
Core Subject : Education,
Education Languange, Linguistic, Communication & Media
Jurnal yang menerbitkan artikel di bidang ilmu pendidikan di Indonesiam baik dalam bahasa Indonesia ataupn bahasa PBB. Jurnal terbit selama 3 kali dalam satu tahun, yaitu di Bulan April, Agustus, Desember.
Arjuna Subject : -
Articles 20 Documents
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Search results for , issue "Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021" : 20 Documents clear
PENGARUH PENERAPAN MODEL PEMBELAJARAN TIPE MAKE A MATCH TERHADAP HASIL BELAJAR MATERI DASAR-DASAR SINYAL VIDEO Aggrivina Dwiharzandis
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1268

Abstract

Penelitian bertujuan untuk mengetahui perbedaan hasil belajar model pembelajaran kooperatif tipe Make A Match dengan model pembelajaran langsung. Pengambilan sampel menggunakan teknik probability sampling dengan simple random sampling, dimana pada kelas kontrol menerapkan model pembelajaran langsung dan kelas eksperimen menerapkan model pembelajaran kooperatif. Teknik pengumpulan data diambil dari nilai akhir hasil belajar, kemudian dianalisis untuk uji homogenitas, uji normalitas dan uji hipotesis. Dari hasil penelitian kelas eksperimen mendapatkan nilai rata-rata 85.53, sedangkan kelas kontrol mendapatkan nilai rata-rata 79.67. Hasil perhitungan hipotesis pada taraf signifikan α=0,05 didapatkan thitung> ttabel yaitu (1,940 > 1,701), karena thitung besar dari ttabel, maka hipotesis nihil (H0) ditolak dan hipotesis alternatif (Ha) diterima. Berdasarkan perhitungan persentase hasil belajar kelas eksperimen dan kelas kontrol, terdapat pengaruh hasil belajar dengan menerapakan model pembelajaran kooperatif tipe sebesar 7,35%. Ini berarti hasil belajar siswa dengan menerapkan model pembelajaran kooperatif tipe Make A Match lebih baik dibandingkan dengan model pembelajaran langsung. Kata kunci: make a match, model pembelajaran, eksperimen, kontrol, hasil belajar
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI Willi Matulesi Sibarani; Rahima Boru Purba; Puja Rizqy Ramadhan
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1370

Abstract

Conceptually, the tax avoidance scheme is actually legal or legal because it does not violate tax provisions. Although basically there is a tax avoidance practice that is considered legal or does not deviate from the law, this practice can still harm the state. This study aims to determine the effect of profitability, leverage, and liquidity on tax avoidance in manufacturing companies on the Indonesia Stock Exchange for the 2018-2020 period. This research is a type of associative research. The population in this study are manufacturing companies in the various industrial sectors on the Indonesia Stock Exchange for the 2018-2020 period with a total of 52 companies with a sample of 12 companies. The sampling technique is purposive sampling. The data collection technique uses documentation from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis used is using panel data regression analysis which was tested with the F test and t test, with a significant level of 5%. The results of this study indicate that profitability and liquidity have a negative effect on tax avoidance, while leverage has no effect on tax avoidance. This research is expected to help academics and further researchers as a reference material.    Keywords: Tax Avoidance, Liquidity, Leverage, Profitability.
ANALISIS PENGARUH LIKUDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FARMASI DI BEI Elbertina Manulang; Anggi Pratama; Mika Debora BR. Barus
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1371

Abstract

This study aims to determine and analyze the effect of liquidity and profitability and on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange. This type of research is causal associative. The population of this research is pharmaceutical companies listed on the Indonesia Stock Exchange from 2011 to 2020. The sampling method is census, so the number of samples used is 30 sample data. The data analysis method used multiple linear regression. The results show that profitability has a positive and partially significant effect on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, liquidity does not partially affect the value of the company, in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). profitability and liquidity simultaneously have a significant effect on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX).Keywords: Profitability, Liquidity, Firm Value.
FAKTOR – FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN Afina Mustika; Junawan Junawam; Mika Debora BR. Barus
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1372

Abstract

Taxes are one of the largest sources of state revenue and income. MSME tax is one of the incomes that has a significant impact and a large contribution to the level of the economy in Indonesia on a micro basis. The purpose of this study was to analyze the effect of tax socialization, taxpayer awareness, and tax sanctions on MSME taxpayer compliance. The population of this study is the owners of SMEs selected randomly. The research sample amounted to 51 respondents obtained by random sampling technique. The data used is primary data collected using a questionnaire. This study uses multiple linear regression with the help of SPSS. The results of this study indicate that knowledge and understanding of taxation, tax service quality tax policies and tax socialization have a significant effect on MSME taxpayer compliance in Batu City in carrying out tax obligations.Keywords: Taxpayer compliance, taxpayer awareness, tax sanctions, tax socialization.
ANALISA LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA INDUSTRI PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2016-2020 Ajie Rahman; Oktarini Khamilah; Rahima Boru Purba
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1373

Abstract

This study is aimed at analyzing cash flow statements to assess the financial performance of companies engaged in mining in 2016-2020. This type of research is descriptive quantitative research, the data used is secondary data, namely the cash flow statements of mining companies totaling 10 companies listed on the Indonesia Stock Exchange (IDX). The analytical technique. The method used is using the cash flow ratio by comparing each cash flow statement from each company engaged in the mining sector each year. Based on the cash flow ratio, it is concluded that the majority of mining companies have not have good performance. Of the five ratios, only the Cash Coverage Ratio is the most much can be achieved by mining companies. There are 6 (six) a company that has a good cash coverage ratio value (> 1), namely PT.Bukit Asam Tbk, PT. Mitra Investindo Tbk, PT. Timah Tbk, PT. Golden Eagle Energy Tbk, PT. Citatah Tbk, PT. Central Omega Resources Tbk. These six companies are considered have the ability of the company's operating cash flow to cover interest expenses company. Meanwhile, the value of the Fund Flow Coverage Ratio and the Total Debt Ratio which were in good criteria for 3 (three) consecutive years was only achieved by PT Bukit Asam Tbk. Likewise with the other five ratios, only two companies are consistent has a value above the standard during the three-year observation period, and only PT Bukit Asam Tbk consistently has a ratio above the standard of 7 (seven) current ratios cashKeywords: Statement of Cash Flows and Financial Performance.
PENGELOLAAN KINERJA MANAJEMEN SUMBER DAYA MANUSIA PADA PT PLN PERSERO BINJAI M. Sultan Arif Iskandar Sitepu; Randi Andika; Anggi Pratama
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1374

Abstract

This research is entitled "Performance Management of Human Resource Management at PT PLN Persero Binjai". This study aims to find out how to improve performance management to deliver the best performance of employees, teams, and organizations. This research was conducted using a qualitative descriptive research method. The results of research that have been carried out show that Performance Management at PT PLN Persero has been running well and can be accounted for. PT. PLN Persero has also prepared efforts to improve employee performance management including: career paths, training, and performance appraisals. However, there are still obstacles and obstacles in carrying out these efforts. So that requires PT. PLN Persero work harder.Keywords: Management, Performance, Human Resources.
PENINGKATAN EFISIENSI ANGGARAN BIAYA PRODUKSI DALAM PENGAWASAN BIAYA PADA PT. LANGKAT NUSANTARA KEPONG Daniel Kelvin Parulian Simanjuntak; Puja Rizqi Ramadhan; Rahima Purba
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1375

Abstract

This research was conducted at PT. Langkat Nusantara Kepong, Where in this study discusses the improvement of the production cost budget planning procedure of PT. Langkat Nusantara Kepong is compiled by each plantation and then reviewed at the main office to ensure that the breakdown of production costs is correct. In general, the plant and technology division is assisted by other divisions in the big office to formulate the expected production amount in the year in question. Then the big office compiles guidelines on production estimation and sends these guidelines together with budget forms to each plantation as a basis for preparing production cost budgets. The plantation production cost budget is then reviewed and re-studied in the big office and coordinated with the administrator of each plantation before it is approved and approved by the company management. Because in preparing the production cost budget, the company uses standard costs. This is good because standard cost prices help companies plan and monitor production costs.Keywords: Budget Efficiency, Production Cost Control, Production Cost Breakdown
ANALISIS PENGARUH TINGKAT PERTUMBUHAN EKONOMI TERHADAP PENGANGGURAN DI SUMATERA UTARA Elsa Mila Switta Sembiring; Rusiade Rusiade; Bachtiar Effendi
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1376

Abstract

Economic growth is a benchmark in knowing how developed and developing a region the level of economic growth is strongly influenced by internal and external factors this study aims to determine the effect of economic growth on the level of unemployment in north Sumatra the data used in study is secondary data obtained from the central bureau of statistics of north Sumatra . the management of this research data uses the SPSS V-19 program. From the results of the analysis carried out, it can be concluded that the partial test(t test) is know that economic growth has a negative effect on the number of unemployed in north sumatra Keywords: Economic Growth, Unemployment.
ANALISIS PENGAWASAN, DISIPLIN KERJA DAN KARAKTERISTIK PEKERJAAN TERHADAP KINERJA PEGAWAI PADA DINAS KEBERSIHAN DAN PERTAMANAN KOTA MEDAN Rizki Aulia; Husni Muharram Ritongga; Suwarno Suwarno
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1377

Abstract

This study was conducted to explain the partial or simultaneous influence of the variables of supervision, work discipline, and work characteristics on the performance of employees at the Department of Hygiene and Parks in Medan. The total population used was 66 respondents, employees who work in the Department of Hygiene and Parks in Medan City, which were taken using a questionnaire as a method of collecting data in this study. This study uses multiple linear regression analysis. The results of the analysis show that there is a simultaneous significant effect between the three variables, and a partially significant influence between the variables of supervision, work discipline, and work characteristics on the performance of employees at the Department of Hygiene and Parks in the City of Meda.Keywords: Supervision, Work Discipline, Job Characteristics, Performance.
PENGARUH PENGEMBANGAN KARIR, KEPEMIMPINAN DAN KOMPETENSI TERHADAP KINERJA KARYAWAN PT. TELKOM AKSES MEDAN Eka Putri Istiqomah; Hernawaty Hernawaty; Ramadhan Harahap
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1378

Abstract

This study aims to determine whether career development, leadership and competence partially and simultaneously have a positive and significant effect on employee performance at PT Telkom Access Medan. The data analysis technique used is quantitative method with the help of SPSS version 20.0 program. This study uses multiple linear regression analysis. The population in this study were all employees of PT Telkom Access Medan and a sample of 95 respondents. Primary data collection using a questionnaire. The results showed that career development, leadership and competence partially and simultaneously had a positive and significant effect on employee performance at PT Telkom Access Medan.Keywords: career development, leadership, competence, performance 

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