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Pengaruh Perencanaan Pajak Terhadap Manajemen Laba dengan Ukuran Perusahaan Sebagai Variabel Moderasi 税收规划对利润管理的影响,企业规模为温和变量
Pub Date : 2023-04-25 DOI: 10.59141/comserva.v2i12.698
Dinar Ambarita, Ambar Tri Utami, Ibrohim Ibrohim
This study aims to test and prove empirically the effect of tax planning on earnings management with firm size as a moderating variable. This research was conducted on Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2017-2021 Period. The type of research used is quantitative. The population in this study is the annual financial report from the period 2017 to 2021, which is as many as 65 which are the samples in this study. This study uses a quantitative approach with purposive sampling in sampling. Statistical testing using Eviews 9. The results of this study indicate that Tax Planning has a partial effect on Earnings Management and Company Size can moderate the relationship between Tax Planning and Earnings Management.
本研究旨在以企业规模为调节变量,实证检验和证明税收筹划对盈余管理的影响。这项研究是对2017-2021年期间在印度尼西亚证券交易所上市的食品和饮料公司进行的。所使用的研究类型是定量的。本研究的人口是2017年至2021年的年度财务报告,多达65个是本研究的样本。本研究采用有目的抽样的定量方法。使用Eviews进行统计测试。本研究结果表明,税收筹划对盈余管理有部分影响,公司规模可以调节税收筹划与盈余管理的关系。
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引用次数: 0
Implementasi Supervisi Akademik untuk Meningkatan Kompetensi Sumber Daya Manusia (Guru) dalam Kegiatan Belajar Mengajar 学术监督的执行,以提高人力资源资源(教师)在教学活动中的能力
Pub Date : 2023-04-25 DOI: 10.59141/comserva.v2i12.723
S. Suharto
This study aims to explore the importance of teaching and learning activities in the educational process in schools and how teachers can improve student achievement through the application of appropriate teaching and learning strategies. The text discusses that the success of educational attainment depends largely on the quality of the learning process involving intellectual, emotional and behavioral aspects of students. Education is a conscious and planned effort to develop students' potential in various aspects of life. To improve learning achievement, teachers need to master the class during the learning process by choosing strategies, models, and learning media that suit students' interests and abilities. Teachers are also the main human resources in improving the quality of education in schools and need to be managed properly through managerial and operational functions in human resource management (HRM). Work as a teacher is a professional job, so a professional teacher must have four competencies, namely pedagogic, personality, social, and professional competencies. This research can contribute to improving the quality of the learning process and student achievement in schools.
本研究旨在探讨教与学活动在学校教育过程中的重要性,以及教师如何透过运用适当的教与学策略来提高学生的学习成绩。本文讨论了教育成就的成功在很大程度上取决于涉及学生智力、情感和行为方面的学习过程的质量。教育是一种有意识的、有计划的努力,旨在开发学生在生活的各个方面的潜力。为了提高学习成绩,教师需要在学习过程中掌握课堂,选择适合学生兴趣和能力的策略、模式和学习媒介。教师也是提高学校教育质量的主要人力资源,需要通过人力资源管理的管理和运作职能加以妥善管理。教师是一项专业性的工作,因此一名专业教师必须具备四种能力,即教学能力、人格能力、社会能力和专业能力。本研究有助于改善学校学习过程的品质及学生的学习成绩。
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引用次数: 0
Analisis Media Sosial Tiktok Terhadap Perubahan Tingkah Laku Siswa di SMPN 11 Maros Baru 新SMPN 11 Maros的社交媒体分析学生行为变化
Pub Date : 2023-04-25 DOI: 10.59141/comserva.v2i12.705
Wahyu Ramadani, Gilang Septiansyah, Rezkia Djohar, Muhammad Syukur, Ibrahim Arifin
The current globalization period is experiencing very rapid progress, it is undeniable that the presence of the internet continues to be a necessity in everyday life, both in socialization activities, learning, business, and so on. It is inevitable that social media has a huge influence in a person's life. For people, especially teenagers, social media has become something addictive and it's hard not to open it every day. At the same time, while still in development, adolescents find their identity by socializing with peers at school. This study aims to study the influence of Tiktok social media on adolescents during the growth period, as well as to find out how Tiktok affects their behavior change. This study uses qualitative research methods to explore phenomena that occur in the field and understand the influence of Tiktok social media on changes in adolescent behavior in the natural adolescent environment, including the time and place of these changes. Researchers want to get deep and complex research results about these phenomena that are difficult to reveal by quantitative methods and do not require processing numbers and statistics. The object of this research is adolescents who are experiencing a period of growth, especially at SMPN 11 Maros Baru.
当前的全球化时期正经历着非常迅速的发展,不可否认的是,互联网的存在仍然是日常生活中必不可少的,无论是在社交活动,学习,商业等方面。不可避免的是,社交媒体对人们的生活产生了巨大的影响。对于人们,尤其是青少年来说,社交媒体已经成为一种令人上瘾的东西,每天不打开它很难。与此同时,在发育过程中,青少年通过与学校的同龄人交往来寻找自己的身份。本研究旨在研究Tiktok社交媒体对青少年成长期的影响,以及Tiktok如何影响他们的行为改变。本研究采用定性研究方法,探索该领域发生的现象,了解Tiktok社交媒体对青少年自然环境中青少年行为变化的影响,包括这些变化发生的时间和地点。研究人员希望对这些难以用定量方法揭示且不需要处理数字和统计的现象得到深入而复杂的研究结果。本研究的对象是正在经历成长期的青少年,特别是在SMPN 11 Maros Baru。
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引用次数: 2
Analisis Dana Alokasi Umum dan Khusus Terhadap Belanja Daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Kebumen 分析区域预算与区域支出的一般和具体拨款
Pub Date : 2023-04-25 DOI: 10.59141/comserva.v2i12.716
S. Suratno
The purpose of the study is to analyze the General Allocation Funds and Special Allocation Funds for Regional Expenditures at BPKPD Kebumen Regency. This research method uses a descriptive reseach method with a quantitative approach. Data analysis techniques for General Allocation Funds for Regional Expenditures, namely dividing General Allocation Funds with Regional Expenditures multiplied by 100% and Special Allocation Funds for Regional Expenditures, namely dividing Special Allocation Fund with Regional Expenditures multiplied by 100%. The result of this study indicate that General Allocation Fund for Regional Expenditures in 2019-2021 is included in good criteria, namely in 2019 45,35% with “good” criteria, in 2020 41,55% “good” criteria, and in 2021 40% criteria “currently”. Meanwhile, the Special Allocation Fund for Regional Expenditures fro 2019-2021 is included in the very lucking criteria, namely in 2019 it is 2,56% of the “very lucking” criteria, in 2020 2,30% of the “very lucking” criteria, and in 2021 it is 2,56% “very less”.  
本研究的目的是分析一般拨款基金和特别拨款基金的区域支出在BPKPD科布门县。本研究方法采用描述性研究与定量研究相结合的方法。区域支出一般拨款资金除以区域支出乘以100%的数据分析技术;区域支出专项拨款资金除以区域支出乘以100%的数据分析技术。本研究结果表明,2019-2021年区域支出总拨款基金纳入良好标准,即2019年为45.35%,2020年为41.55%,2021年为40%,为“目前”。同时,2019-2021年区域支出专项拨款基金也被纳入“非常幸运”标准,即2019年为“非常幸运”标准的2.56%,2020年为“非常幸运”标准的2.30%,2021年为“非常少”的2.56%。
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引用次数: 0
Upaya Meningkatkan Profesional Guru dalam Menggunakan Model Pembelajaran Problem Centered Learning (PCL) pada Mata Pelajaran Matematika 努力提高教师在数学课上使用中心问题学习模式(PCL)的专业知识
Pub Date : 2023-04-25 DOI: 10.59141/comserva.v2i12.710
Izmatul Husna
Being a professional teacher is not easy, because it requires special abilities, expertise in the field of teaching, so that he is able to carry out his duties and functions as a teacher with maximum ability. The phenomenon in the field, found that the professional ability of teachers is still very concerning, teachers find it difficult to develop varied learning methods in the classroom. One of these efforts is to conduct School Action Research which aims to improve the ability of teachers to teach their students in Mathematics subjects through the Problem Centered Learning (PCL) Learning Model. The implementation was carried out at SDN 23 Mato Aia, Sungai Pagu District, South Solok Regency. This study aims to find out whether through intensive coaching at KKG can overcome teacher problems in using the Problem Centered Learning (PCL) Learning Model in Mathematics subjects. Action hypothesis that intensive coaching in KKG can improve teachers' ability to use the Problem Centered Learning (PCL) Learning Model in Mathematics subjects in target schools. This research was conducted from July to December 2022 specifically for teachers at SDN 23 Mato Aia, Sungai Pagu District, Kabuapten, South Solok with 10 teachers. The instruments used are: (1) Observation of the teacher's ability to design lesson plans; (2) observation of the teacher's ability to carry out learning; (3) observation sheet of teacher creativity in the use of the Problem Centered Learning (PCL) Learning Model. From the results of the study, it can be concluded that the Articulation Learning Method can improve teachers' professional abilities in designing and implementing learning, where in the first cycle only 30% of teachers understand the Problem Centered Learning (PCL) Learning Model, in the second cycle it increases to 60% and in the third cycle it increases to 90%, with an increase in teacher understanding of the use of the Problem Centered Learning (PCL) Learning Model in learning  In the end, an effective, active, and creative and fun learning atmosphere will present itself, so that student learning outcomes can improve.
作为一名专业教师是不容易的,因为它需要特殊的能力,在教学领域的专业知识,这样他才能最大限度地履行他作为教师的职责和职能。在现场的现象中,发现教师的专业能力仍然很受关注,教师发现很难在课堂上发展多样化的学习方法。其中一项努力是开展学校行动研究,旨在通过问题中心学习(PCL)学习模式提高教师教授学生数学科目的能力。实施地点是南索洛县Sungai Pagu区Mato Aia SDN 23。本研究旨在探讨通过在KKG进行强化辅导,能否克服教师在数学科目中使用问题中心学习模式的问题。行动假设:KKG强化辅导可以提高教师在目标学校数学科目中运用问题中心学习模式的能力。本研究于2022年7月至12月进行,专门针对SDN 23 Mato Aia, Sungai Pagu District, Kabuapten, South Solok的10名教师。使用的工具有:(1)观察教师设计教案的能力;(2)观察教师开展学习的能力;(3)教师创造性运用问题中心学习(PCL)学习模式的观察表。从这项研究的结果,可以得出结论,发音学习方法可以提高教师的专业能力学习的设计和实施中,在第一个周期只有30%的老师理解问题集中学习(PCL)学习模型,在第二周期增加到60%,在第三周期增加到90%,提高老师的理解使用问题的集中学习(PCL)学习模型在学习最后,营造一种高效、积极、创新、有趣的学习氛围,提高学生的学习效果。
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引用次数: 0
Formulasi Hand Sanitizer Gel dengan Ekstrak Buah Terung Belanda (Solanum Betaceum Cav) Sebagai Antiseptik
Pub Date : 2023-04-25 DOI: 10.59141/comserva.v2i12.719
Vivi Ramadhani Tanjung, D. Rahmawati, Alhara Yuwanda
Dutch eggplant fruit (Solanum Betaceum Cav) has chemical contents including alkaloids, flavonoids, tannins, saponins and triterpenoids which are known to have antibacterial activities (Rahmadina and Sudiono 2019). Based on the compounds that are owned Dutch eggplant fruit can be used as a hand antiseptic. This study aims to formulate Dutch eggplant fruit extract (Solanum betaceum Cav) in the form of hand sanitizer preparations. Gel Hand sanitizer extract Dutch eggplant fruit is formulated with different concentrations. The method used is the Disc Diffusion Method (Kirby Bauer Method). Gel Hand sanitizer is tested for its physical properties, including Organoleptis test, homogeneity test, PH test, stability test, irritation test and antibacterial test. Hand sanitizer gel preparations that have antibacterial activity against staphylococcus aureus bacteria are at a concentration of 15%, which is 4.51 mm.
荷兰茄子果实(Solanum Betaceum Cav)的化学成分包括生物碱、类黄酮、单宁、皂苷和三萜,已知这些物质具有抗菌活性(Rahmadina和Sudiono 2019)。根据荷兰茄子果实所含的化合物,可以用作手部防腐剂。本研究旨在研制荷兰茄子果提取物(Solanum betaceum Cav)作为洗手液制剂。荷兰茄子果提取液按不同浓度配制而成。所使用的方法是圆盘扩散法(Kirby Bauer法)。凝胶洗手液的物理性能测试,包括感官测试、均匀性测试、PH测试、稳定性测试、刺激性测试和抗菌测试。对金黄色葡萄球菌具有抗菌活性的洗手液凝胶制剂浓度为15%,即4.51 mm。
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引用次数: 0
Penerapan Digital Iproline: Tinjauan UU ITE dan Perspektif Kekayaan Intelektual Iproline数字应用:法制审查和知识产权观点
Pub Date : 2023-04-25 DOI: 10.59141/comserva.v2i12.708
Berliana Tamara Putri, Tasya Safiranita Ramli, Ranti Fauza Mayana
The growing development of technology has made many changes to human activities, the emergence of products such as artificial intelligence and the internet has a good impact on human life because it can help to streamline the time used. The existence of digital applications used today is not only for entertainment but also for work and official license registration. Like the Iproline application which can be useful for registering Intellectual Property of a creation so that it can be protected. This study aims to determine how the enforcement of digital applications in accordance with the ITE Law and the application of the Copyright Law to digital applications. This research was conducted using a normative juridical approach method which conducts research using literature as research material. Based on the research conducted, the results show that the development of technology that makes digital applications more massively used by the public must be protected based on applicable laws.
科技的不断发展使人类活动发生了许多变化,人工智能和互联网等产品的出现对人类生活产生了很好的影响,因为它可以帮助简化使用的时间。如今使用的数字应用程序不仅用于娱乐,还用于工作和官方许可证注册。例如Iproline应用程序,它可以用于注册创造的知识产权,从而使其受到保护。本研究旨在确定如何根据信息产权法执行数字应用以及如何将《著作权法》适用于数字应用。本研究采用规范的司法方法进行,该方法使用文献作为研究材料进行研究。根据所进行的研究,结果表明,使数字应用程序更大规模地被公众使用的技术发展必须受到适用法律的保护。
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引用次数: 0
Hubungan antara Antropometri dan Biomotor dengan Keterampilan Menggiring dalam Permainan Sepak Bola 人体测量学和生物运动在足球比赛中的关系
Pub Date : 2023-04-25 DOI: 10.59141/comserva.v2i12.706
Febri Abdul Faqih, S. Supriatna, Yulingga Nanda Hanief, Roesdiyanto Roesdiyanto
The relationship between anthropometry and biomotor on dribbling skills has been done in many previous studies. These kinds of studies explain that anthropometric and biomotor relationships have a positive influence, especially on dribbling skills in football athletes. However, the results obtained from each study have different results, so it is necessary to analyze data inclusively and exclusively so that the information provided is valid about anthropometric and biomotor relationships on dribbling skills in football games. The purpose of this study was to find out whether there is a relationship between anthropometry and biomotor with dribbling skills in football games. This research used quantitative research with meta-analysis methods by reviewing several articles in national journals that can be accessed online through google scholar. The findings in this study showed a positive influence on the relationship between anthropometry and biomotor in dribbling skills. With a value of 0.546, which indicates that anthropometric and biomotor relationships in dribbling skills are in the high category. The conclusion of this study is that anthropometric and biomotor relationships in dribbling skills have a significant influence on soccer games, especially on dribbling skills.
人体测量学和生物运动学对运球技术的影响已经有很多研究。这些类型的研究解释了人体测量学和生物运动的关系有积极的影响,特别是对足球运动员的运球技术。然而,每项研究的结果都有不同的结果,因此有必要对数据进行全面和专门的分析,以提供有关足球比赛中运球技术的人体测量和生物运动关系的有效信息。本研究的目的在于探讨人体测量学、生物力学与足球比赛中运球技巧的关系。本研究采用定量研究和荟萃分析方法,回顾了可通过谷歌scholar在线访问的几篇国家级期刊文章。本研究结果表明,人体测量学与生物运动学在运球技术中的关系具有正向影响。值为0.546,表明带球技术的人体测量学和生物运动学关系处于高水平。本研究的结论是,盘带技术的人体测量和生物运动关系对足球比赛,特别是盘带技术有显著的影响。
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引用次数: 0
Implementasi Moderisasi Beragama Dipondok Pesantren dalam Manajemen Pendidikan Islam 伊斯兰教育管理中伊斯兰寄宿学校宗教的适度实施
Pub Date : 2023-04-25 DOI: 10.59141/comserva.v2i12.699
Ridha Yumna, Ilma Nur Cahayani, Siti Hafiza, Syafaatul Habib, Indra Indra, Johan Andriesgo, Aisyah Nuramini
The rise of radicalism, religious intolerance as well as violence in the name of religion in Indonesia over the last decade has concerned educational institutions, particularly Islamic educational institutions in Indonesia. The Indonesian state ideology, or Pancasila, emphasizes living in harmony among religious communities. It can even be said that Indonesia has become an example for other nations in successfully dealing with cultural and religious diversity and is considered successful in religious harmony as well as in the state. Conflicts or social problems sometimes still arise, but we can always solve them and also get back the benefits of unity and unity as a nation that should be great. Religious moderation is the essence of religion and its implementation is needed to create harmony within and between religions. So the spirit of religious moderation is actually about finding common ground between the two extreme poles, whether the extreme right or ultraconservative or extreme left or ultraliberal. Moderation in the Islamic style assumes that Muslims can respond to differences in religion or their respective sects. From the point of view of religious moderation, practicing religion is the same as fulfilling state obligations, just as fulfilling state obligations is a form of practicing religious teachings. These indicators are in the form of a national commitment, non-violence, tolerance and adaptation through local culture.
过去十年来,印度尼西亚激进主义、宗教不容忍和以宗教为名的暴力行为的抬头使教育机构,特别是印度尼西亚的伊斯兰教育机构感到关切。印尼的国家意识形态(Pancasila)强调宗教团体之间的和谐相处。甚至可以说,印度尼西亚已成为其他国家成功处理文化和宗教多样性的榜样,并被认为在宗教和谐以及国家方面取得了成功。矛盾或社会问题有时还会出现,但我们总能解决它们,也能收回团结和团结的好处,作为一个应该伟大的国家。宗教节制是宗教的本质,实现宗教内部和宗教之间的和谐需要宗教节制。因此,宗教节制的精神实际上是在两个极端之间找到共同点,无论是极右还是极端保守主义,还是极端左翼或极端自由主义。伊斯兰风格的节制假定穆斯林可以对宗教或各自教派的差异作出反应。从宗教节制的角度来看,信教等同于履行国家义务,正如履行国家义务是一种宗教教义的实践。这些指标的形式是国家承诺、非暴力、容忍和通过当地文化进行适应。
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引用次数: 0
Sosok Guru Idola Siswa Jaman Now 当今学生心目中的偶像教师
Pub Date : 2023-04-25 DOI: 10.59141/comserva.v2i12.685
Patricia Menge
This study discusses the figure of today's student idol teachers and how students perceive, assess, and describe the figure of their idol teachers. This research was conducted using a qualitative method of case study approach with the aim of getting a more detailed and in-depth picture of the characteristics of the figure of the idol teacher that is considered important by students, as well as their contribution in motivating students to learn and develop. Behavioristic theory is used to understand the importance of input that stimulates or stimulates a person to behave by diagnosing positive things in the individual. This research is expected to provide input for the development of education in today's digital era.
本研究探讨了当今学生偶像教师的形象,以及学生如何看待、评价和描述他们偶像教师的形象。本研究采用个案研究的定性方法,旨在更详细、更深入地了解学生认为重要的偶像教师形象的特征,以及他们在激励学生学习和发展方面的贡献。行为主义理论通过诊断个体身上的积极因素,来理解刺激或激发一个人行为的输入的重要性。这项研究有望为当今数字时代的教育发展提供参考。
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引用次数: 0
期刊
COMSERVA Indonesian Jurnal of Community Services and Development
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