Kedelai (Glycine max (L) Merill) adalah salah satu jenis tanaman hortikultura yang banyak dibudidayakan di daerah tropis. Jenis ini memiliki prospek yang sangat cerah karena banyak diminati oleh masyarakat dari berbagai kalangan. Kebutuhan akan kedelai yang terus meningkat merangsang petani untuk membudidayakan kedelai, baik dalam skala kecil maupun dalam skala luas. Namun dalam budidaya k…
This study aims to determine the effect of tax planning, deferred tax, company size, and independent commissioners on earnings management on Manufacturing Company Sub Sector of Consumer Goods Industry Listed on Indonesia Stock Exchange Year 2013-2015. Population in research is manufacturing company sub sector of consumer goods industry listed on Indonesia Stock Exchange in period 2013-2015. The…
This study aims to determine the effect size, ownership structure, leverage and profitability against tax avoidance.The population in the study is a manufacturing company listed on the Indonesia Stock Exchange in the period 2014-2016. The sample is taken by using purposive sampling method, where the registered manufacturing company has not experienced profits during the last three years, , and …
Problem based learning as inovation on learning because on problem based learning thinking achievement by eptimaly students can developing, assessing, testing and developing achievement of continue thinking. Research using experiment method (Quasi Experimental design) has a purpose to knowing impact of problem based learning to improvement of achievement critical thinking by students on learnin…
This research is caused by the low of science’s learning outcome of the fourth grade students at SDN 67 Pekanbaru in science subject. Based on the minimum mastery criteria (KKM), which set at school is 75, from 28 students of the fourth grade who reach KKM are 12 students (42,86 %) and the students who do not reach KKM are 16 students (57,14 %) with an average score 66,96. The objective of t…
This research is motivated by the teacher is still tied to the monotonous method is less open to the renewal, thus inhibiting the students to be active and creative causes low quality of students. Utilization of audio media is expected to influence in improving learning listening. This research is a research with quasi experimental method with nonequivalent control group design. The purpose of …
This research is based on a problem that found in grade VB SDN 158 Pekanbaru class the result of low learning student, it is seen on student’s score in reaching KKM (Maximum Criterion) only 11 people (40,74%) from 27 students. While the school established KKM is 70, then many students who have not reached KKM are 16 (59.26%). Based on these problems it is necessary to apply the interactive le…
This research is motivated by the low of outcomes in mathematics learning of grade IIIB students in Muhammadiyah 6 Elementary School in Pekanbaru, which is have an average grade of 57.Meanwhile the completeness criteria minimum value (KKM) in Mathematic subject is 73. From 20 students, there are only 5 students who achieve the KKMwith classical completeness of 25%. This research is the type of…
This research is motivated by the problem of the student in analyzing elements. Many of students have problems in analyzing because of lack of understanding about intrinsic elements, where the students just read without understanding the content of the reading text. Besides the lack of the students understanding, the researcher also found information that lack of exercises in analyzing intrinsi…
This research is based on the problem of low learning result of IPS student of class III SDN 003 Binabaru Kampar Kiri Tengah. Where of the 24 students only 8 students who achieved the KKM value set by the school that is 75 for subjects IPS, with grade average grade of 60.83. Based on these problems, researchers apply ETH strategy to improve the learning process. The results of data analysis obt…
This research was carried out because of the low learning outcomes of social studies of grade IV in SD Negeri 105 Pekanbaru. The class consist of 35 students grade IV who reached the KKM (70) are 15 students (42,86%) and students who have not yet reached the KKM is 20 students (57,14%) with average rating of class 60,97%. The purpose of this research is to improve the learning achievement of s…