COMSERVA Indonesian Jurnal of Community Services and Development最新文献

{"title":"Pengaruh Perencanaan Pajak Terhadap Manajemen Laba dengan Ukuran Perusahaan Sebagai Variabel Moderasi","authors":"Dinar Ambarita, Ambar Tri Utami, Ibrohim Ibrohim","doi":"10.59141/comserva.v2i12.698","DOIUrl":"https://doi.org/10.59141/comserva.v2i12.698","url":null,"abstract":"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.","PeriodicalId":256888,"journal":{"name":"COMSERVA Indonesian Jurnal of Community Services and Development","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130809836","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementasi Supervisi Akademik untuk Meningkatan Kompetensi Sumber Daya Manusia (Guru) dalam Kegiatan Belajar Mengajar","authors":"S. Suharto","doi":"10.59141/comserva.v2i12.723","DOIUrl":"https://doi.org/10.59141/comserva.v2i12.723","url":null,"abstract":"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.","PeriodicalId":256888,"journal":{"name":"COMSERVA Indonesian Jurnal of Community Services and Development","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116714409","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Media Sosial Tiktok Terhadap Perubahan Tingkah Laku Siswa di SMPN 11 Maros Baru","authors":"Wahyu Ramadani, Gilang Septiansyah, Rezkia Djohar, Muhammad Syukur, Ibrahim Arifin","doi":"10.59141/comserva.v2i12.705","DOIUrl":"https://doi.org/10.59141/comserva.v2i12.705","url":null,"abstract":"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.","PeriodicalId":256888,"journal":{"name":"COMSERVA Indonesian Jurnal of Community Services and Development","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114414012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Upaya Meningkatkan Profesional Guru dalam Menggunakan Model Pembelajaran Problem Centered Learning (PCL) pada Mata Pelajaran Matematika","authors":"Izmatul Husna","doi":"10.59141/comserva.v2i12.710","DOIUrl":"https://doi.org/10.59141/comserva.v2i12.710","url":null,"abstract":"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.","PeriodicalId":256888,"journal":{"name":"COMSERVA Indonesian Jurnal of Community Services and Development","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117292090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Dana Alokasi Umum dan Khusus Terhadap Belanja Daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Kebumen","authors":"S. Suratno","doi":"10.59141/comserva.v2i12.716","DOIUrl":"https://doi.org/10.59141/comserva.v2i12.716","url":null,"abstract":"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”. \u0000 ","PeriodicalId":256888,"journal":{"name":"COMSERVA Indonesian Jurnal of Community Services and Development","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115135733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Hubungan antara Antropometri dan Biomotor dengan Keterampilan Menggiring dalam Permainan Sepak Bola","authors":"Febri Abdul Faqih, S. Supriatna, Yulingga Nanda Hanief, Roesdiyanto Roesdiyanto","doi":"10.59141/comserva.v2i12.706","DOIUrl":"https://doi.org/10.59141/comserva.v2i12.706","url":null,"abstract":"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.","PeriodicalId":256888,"journal":{"name":"COMSERVA Indonesian Jurnal of Community Services and Development","volume":"10 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132570879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Formulasi Hand Sanitizer Gel dengan Ekstrak Buah Terung Belanda (Solanum Betaceum Cav) Sebagai Antiseptik","authors":"Vivi Ramadhani Tanjung, D. Rahmawati, Alhara Yuwanda","doi":"10.59141/comserva.v2i12.719","DOIUrl":"https://doi.org/10.59141/comserva.v2i12.719","url":null,"abstract":"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.","PeriodicalId":256888,"journal":{"name":"COMSERVA Indonesian Jurnal of Community Services and Development","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131589804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penerapan Digital Iproline: Tinjauan UU ITE dan Perspektif Kekayaan Intelektual","authors":"Berliana Tamara Putri, Tasya Safiranita Ramli, Ranti Fauza Mayana","doi":"10.59141/comserva.v2i12.708","DOIUrl":"https://doi.org/10.59141/comserva.v2i12.708","url":null,"abstract":"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.","PeriodicalId":256888,"journal":{"name":"COMSERVA Indonesian Jurnal of Community Services and Development","volume":"64 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132220477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementasi Moderisasi Beragama Dipondok Pesantren dalam Manajemen Pendidikan Islam","authors":"Ridha Yumna, Ilma Nur Cahayani, Siti Hafiza, Syafaatul Habib, Indra Indra, Johan Andriesgo, Aisyah Nuramini","doi":"10.59141/comserva.v2i12.699","DOIUrl":"https://doi.org/10.59141/comserva.v2i12.699","url":null,"abstract":"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.","PeriodicalId":256888,"journal":{"name":"COMSERVA Indonesian Jurnal of Community Services and Development","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116093114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sosok Guru Idola Siswa Jaman Now","authors":"Patricia Menge","doi":"10.59141/comserva.v2i12.685","DOIUrl":"https://doi.org/10.59141/comserva.v2i12.685","url":null,"abstract":"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.","PeriodicalId":256888,"journal":{"name":"COMSERVA Indonesian Jurnal of Community Services and Development","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131168038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}