Sample Selection Technique Research Articles

ONLINE LEARNING FOR STUDENTS: IMPACT AND PERCEPTION

The aim of this research is to examine how online learning affects students' academic achievement. Online learning is expanding quickly at all levels of official education, including the university level. This study at one of Bandung, Indonesia's private university seeks to ascertain the impact of online learning on students' perceptions and academic achievement. All current participants in the Accounting Study Program make up the study's population. The class of 2018-2022 members of Accounting Study Program who are currently enrolled in or have completed the Auditing course make up the sample for this study. Purposive sampling is the sample selection technique employed, while the research approach used is explanatory research. Using the T and F tests, multiple regression analysis, and SPSS, the study hypothesis is tested. According to the sample technique, questionnaires were given out to 113 students. Additionally, interviews were conducted to find out what students thought of online learning, both positively and negatively. The study's findings indicated that online learning has an impact on academic achievement. Although most students have positive perceptions of online learning, there are some negative ones as well. However, the university can address these negative perceptions by correcting the relevant errors.

The Effect of Using Interactive Learning Media on Science Learning Outcomes of Class IV Students at SD Negeri 136 Palembang

This research aims to determine whether there is an influence of the use of interactive learning media on the science learning outcomes of class VI students at SD Negeri 136 Palembang. This research is a quantitative type using the True Experimental type of experimental research method with a Matching Pretest – Posttest Comparison Group Design. The population of this study were all fourth grade students at SD Negeri 136 Palembang. The sample for this research was students in class IV.A and IV.B with a total of 43 students. The sample selection technique used was simple random sampling. Data collection techniques in this research are observation and tests. Data analysis used the Independent sample T-test. The results of this research show that the average posttest learning outcome score for the experimental class is 78.18 and the control class is 67.62. The results of the t-test calculation of learning outcomes obtained t_count= 2.460 ≥ t_tabel= 1.6829 with a significance level = 0.05. Based on the research results, it can be concluded that there is a significant influence of the use of interactive learning media on the science learning outcomes of class IV students at SD Negeri 136 Palembang.

The Influence of the Talking Stick Learning Model on the Motivation and Learning Outcomes of Class V Students at SD Negeri 88 Palembang

This research aims to determine whether there is an influence of using the Talking Stick learning model on the motivation and learning outcomes of class V students at SD Negeri 88 Palembang. This research is a quantitative type using a Quasi Experimental type of experimental research method with a Nonequivalent Control Group Design. The population of this study were all fifth grade students at SD Negeri 88 Palembang. The sample for this research was students in classes V.3 and V.4 with a total of 50 students. The sample selection technique used was proportional sampling. Data collection techniques in this research are questionnaires and tests. Data analysis used the Independent sample T-test. The results of this research show that the average posttest learning motivation score for the experimental class is 87.28 and the control class is 78.72, while the average posttest learning result for the experimental class is 86 and the control class is 71.20. The results of the t-test calculation of learning motivation obtained t_count= 6.591 ≥ t_tabel= 1.678 and the results of the calculation of learning outcomes obtained t_count= 4.714 ≥ t_tabel= 1.678 with a significance level = 0.05. Based on the research results, it can be concluded that there is a significant influence of the use of the Talking Stick learning model on the motivation and learning outcomes of class V students at SD Negeri 88 Palembang.

The Influence of Environmental, Social and Governance Disclosure Concepts on the Success of Sustainable Business in Companies Listed on the Indonesian Stock Exchange in 2023 with the Implementation of Enterprise Resource Planning System as a Moderating Variable

The purpose of this research is to examine and analyze the influence of environmental disclosure, social disclosure and governance disclosure on sustainable business as proxied by Net Profit Margin (NPM) in companies listed on the Indonesia Stock Exchange in 2023 and moderated by Enterprise Resource Planning (ERP). This type of research is quantitative descriptive which uses secondary data with testing tools in the form of SPSS version 29, and the sample used was 51 companies with purposive sampling technique as the sample selection technique. The results of hypothesis testing show that environmental disclosure has a significant positive effect on sustainable business, while social disclosure has a significant negative effect and governance disclosure has a negative but not significant effect on sustainable business. Overall, this interaction is moderated by ERP. Apart from that, ERP has positive effect also been proven to be able to have a direct influence on sustainable business. Keywords: Environmental Disclosure, Social Disclosure, Governance Disclosure, Sustainable Business, Net Profit Margin, Enterprise Resource Planning System

Kemampuan Literasi Matematis Ditinjau dari Motivasi Belajar pada Siswa Kelas XI SMA Negeri 2 Padang Panjang

This research is motivated by the fact that the number of students who have low mathematical literacy skills is caused by various factors. One of the factors that affects mathematical literacy ability is learning motivation. This study aims to determine the ability of mathematical literacy when viewed from the learning motivation of students. This type of research is quantitative descriptive. The sample in this study is grade XI students of SMA Negeri 2 Padang Panjang. The sample selection technique in this study uses the Stratified random sampling technique where the sample is selected based on strata. The instrument used in this study is test questions in the form of essays to see students' mathematical literacy skills. Data analysis was carried out descriptively on all research data. The results showed that the average mathematical literacy ability was 50 which was classified as low. If viewed from high learning motivation is classified as medium with an average score of 69, when viewed from medium learning motivation has low mathematical literacy skills with an average score of 56 and mathematical literacy ability reviewed from low learning motivation is classified as low in the low category with an average score of 25

Modern farming techniques in enhancing rice production: Insights from the anchor borrowers’ programme in Ebonyi state, Nigeria

This work centres on the contribution of the Nigerian government’s Anchor Borrowers’ Programmes on rice production in the country. This study employs quantitative methodology and with a primary objective to dissect the efficacy of modern farming techniques facilitated by the Anchor Borrowers’ Programmes (ABP), evaluates the advantages and disadvantages inherent in rice production under this programme. Conducted within the agricultural landscape of Ebonyi State, Nigeria, this study adopts a cross-sectional survey approach to gauge the symbiotic relationship between rice production and the ABP. Targeting a cohort of rice smallholder farmers who have directly benefited from the program, the work employs stratified random sampling and purposeful selection techniques to guarantee comprehensive representation within a population of 400 respondents. This study utilizes the mixed-methods approach to data collection, including structured questionnaires administered to rice farmers in Ebonyi State, Nigeria. This research tests hypotheses by utilising statistical tools such as regression analysis. The outcome of this study underscores the imperative for continued support and refinement of the Anchor Borrowers’ Programme. Moreover, it elucidates the pivotal role of financial institutions and agricultural lending agencies in equipping farmers with the requisite skills and resources. Ultimately, this study affirms the crucial role of modern farming methodologies in propelling rice production within Ebonyi State, Nigeria. It recommends that young school leavers, especially those in the rural areas should also be encouraged to venture into agriculture through schemes such as the ABP, bank financing and innovative financing so as to help the Federal Government achieve its economic diversification drive.

The Effect of Political Connections, Independent Commissioners and Capital Intensity on Tax Aggressiveness with Transfer Pricing as a Moderating Variable (Empirical Study of Mining Companies Listed on the IDX for the 2018-2022 Period)

This study aims to examine the effect of political connections, independent commissioners, and capital intensity on tax aggressiveness with transfer pricing as a moderating variable. The population in this study is all mining companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The purposive sampling method is a sample selection technique used in this study with various specific criteria. The data analysis technique used is the classical assumption test consisting of the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Meanwhile, hypothesis testing is carried out using multiple linear regression analysis, f test, coefficient of determination (R2) test and t test. The results of the data analysis show that political connections have a significant effect on tax aggressiveness with a significant value of 0.029 (p <0.05). Likewise, independent commissioners also have a significant effect on tax aggressiveness with a significant value of 0.034 (p <0.05). On the other hand, capital intensity does not have a significant effect on tax aggressiveness with a significant value of 0.333 (p > 0.05). Furthermore, political connections have a significant effect on tax aggressiveness with transfer pricing as a moderating variable, with a significant value of 0.027 (p < 0.05). Independent commissioners also show a significant effect on tax aggressiveness with transfer pricing as a moderating variable, with a significant value of 0.004 (p < 0.05). However, capital intensity does not have a significant impact on tax aggressiveness when moderated by transfer pricing, with a significant value of 0.480 (p > 0.05).

Label-noise learning via uncertainty-aware neighborhood sample selection

Existing deep learning methods often require a large amount of high-quality labeled data. Yet, the presence of noisy labels in the real-world training data seriously affects the generalization ability of the model. Sample selection techniques, the current dominant approach to mitigating the effects of noisy labels on models, use the consistency of sample predictions and observed labels to make clean selections. However, these methods rely heavily on the accuracy of the sample predictions and inevitably suffer when the model predictions are unstable. To address these issues, we propose an uncertainty-aware neighborhood sample selection method. Especially, it calibrates for sample prediction by neighbor prediction and reassigns model attention to the selected samples based on sample uncertainty. By alleviating the influence of prediction bias on sample selection and avoiding the occurrence of prediction bias, our proposed method achieves excellent performance in extensive experiments. In particular, we achieved an average of 5% improvement in asymmetric noise scenarios.

PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, AUDIT FEE DAN AUDIT DELAY TERHADAP KUALITAS AUDIT

This research aims to determine the influence of Company Size, Audit Tenure, Audit Fee, and Audit Delay on Audit Quality in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2023. This type of research is quantitative research and uses secondary data in the form of audited financial reports obtained from the official IDX website. The population in this study were 43 companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2019-2023 with a sample selection technique using the purposive sampling method and 12 sample companies were obtained over a 5 year period so that the data analyzed amounted to 60 data. The analysis technique used is the Logistic Regression Analysis technique with the help of the eviews 12 program. The results of this research show that simultaneously Company Size, Audit Tenure, Audit Fee, and Audit Delay have no effect on Audit Quality. Partially, company size, audit tenure and audit delay have no effect on audit quality, while audit fees have a significant effect on audit quality.

IDS-FRNN: an intrusion detection system with optimized fuzziness-based sample selection technique

IDS-FRNN: an intrusion detection system with optimized fuzziness-based sample selection technique

Boosting medical diagnostics with a novel gradient-based sample selection method

In the rapidly expanding landscape of medical data, the need for innovative approaches to maximize classification performance has become increasingly critical. As data volumes grow, ensuring that diagnostic systems work with accurate and relevant data is paramount for effective and generalizable classification. This study introduces a novel gradient-based sample selection method, the first of its kind in the literature, specifically designed to enhance classification accuracy by removing redundant and non-informative data. Unlike traditional methods that focus solely on feature selection, this approach integrates an advanced sample selection technique to optimize the input data, leading to more accurate and efficient diagnostics. The method is validated on multiple disease datasets, including the Wisconsin Diagnostic Breast Cancer (WDBC) dataset and the Cleveland Coronary Artery Disease (CAD) dataset, demonstrating its broad applicability and effectiveness. To address dataset imbalance, the Adaptive Synthetic Sampling (ADASYN) method is employed, followed by Particle Swarm Optimization (PSO) for feature selection. The refined datasets are then classified using a Support Vector Machine (SVM), showing that even traditional classifiers can achieve substantial improvements when enhanced with advanced sample selection. The results underscore the critical importance of precise sample selection in boosting classification performance, setting a new standard for computer-aided diagnostics and paving the way for future innovations in handling large and complex medical datasets.

PENGARUH PROFITABILITAS, OPINI AUDIT DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2019 -2022

This research aims to analyze the influence of Audit Opinion, Company Age and Profitability on audit delay. The type of research used is quantitative research and the data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (BEI). The population in this study are insurance companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The sample selection technique in this research is purposive sampling, namely a sample selection technique based on certain considerations or criteria and the sample in this research was obtained from 8 companies over 4 years. The analytical method used in this research uses multiple linear regression analysis techniques with the help of the e-views version 9 application. Based on the results of hypothesis testing, the results of this research simultaneously influence the variables Audit Opinion, Company Age and Profitability on Audit Delay. Meanwhile, partially Audit Opinion has a significant effect on audit delay, Company Age has no significant effect on audit delay and Profitability has no significant effect on audit delay

PENGARUH PENGHINDARAN PAJAK DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL PEMODERASI

This research aims to analyze the effect of tax avoidance and agency costs on company value with transparency as a moderating variable. The type of research used in this research is quantitative. The data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (BEI). The population used in this research is non-cyclical industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The sample selection technique used purposive sampling technique and obtained 19 companies over 5 years with a total sample data obtained of 95 sample data. The results of this study indicate that tax avoidance and agency costs simultaneously have no effect on firm value, tax avoidance has no effect on firm value, agency costs have no effect on firm value, tax avoidance has no effect on firm value with transparency as a moderating variable, while agency costs influence on company value with transparency as a moderating variable.

PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

This research aims to determine and provide empirical evidence of the influence of capital intensity, inventory intensity, sales growth and company size on tax avoidance. The type of research used in this research is quantitative. The population used in this research is non-cyclical industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The sample selection technique used purposive sampling technique and obtained 24 companies over 5 years with a total sample data obtained of 120 sample data. Data processing uses Microsoft Office Excel and the Eviews 12 program, by conducting panel data regression model analysis. The results of this research show that capital intensity has no effect on tax avoidance, inventory intensity has no effect on tax avoidance, sales growth has no effect on tax avoidance, company size has an effect on tax avoidance, and simultaneously capital intensity, inventory intensity, sales growth and company size influence on tax avoidance.

PENGARUH MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP LABA BERSIH

This research aims to determine the effect of working capital and accounts receivable turnover on net profit. The type of research used in this research is quantitative. The data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (BEI). The population used in this research is healthcare companies listed on the IDX in the 2018-2022 period. The sample selection technique used purposive sampling and 12 companies were obtained over a 5 year period with a total of 60 sample data obtained. The results of this research show that the Working Capital variable (X1) partially has a significant effect on Net Profit (Y), and partially that the Receivables Turnover variable (X2) does not have a significant effect on Net Profit (Y).

Effect of Transfer Pricing, Capital Intensity and Audit Committee on Tax Avoidance

This research was conducted with the aim of providing empirical evidence of Transfer Pricing, Capital Intensity and Audit Committees on Tax Avoidance (Case Study of Energy Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2021-2022 Period). The sample selection technique was carried out using the porpusive sampling method. The total population in this study was 82 companies with a sample size of 31 companies that met the sample criteria. Data collection in this research uses secondary data obtained from the annual financial reports of companies operating in the mining industry, energy sub-sector which are listed on the Indonesia Stock Exchange for the 2021-2022 period. This research method uses a quantitative method with data testing used using SPSS version 26. The data analysis used is descriptive statistical analysis. The results of this research show that transfer pricing, capital intensity, and audit committees have a positive and significant influence on tax avoidance, such as which was tested using t test analysis and F test.

Pengaruh Intensitas Modal, Leverage, Manajemen Laba, dan Ukuran Perusahaan Terhadap Tax Avoidance

This study aims to determine the influence of Capital Intensity, Leverage, Earnings Management and Company Size on Tax Avoidance. The sample selection technique in this study uses purposive sampling and obtained 40 companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis used in this study is multiple linear regression using SPSS version 26 software. Based on the results of the study, it can be concluded that Capital Intensity has an effect on Tax Avoidance, while Leverage, Earnings Management and Company Size do not have a significant effect on Tax Avoidance.

Pengaruh Perencanaan Pajak, Leverage dan Good Corporate Governance terhadap Nilai Perusahaan

This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.

Analysis of the Use of I-Nindya Digital Workplace in the Mailing System at PT X

This research was conducted with the aim of finding out the use of the application, the effectiveness of the application, as well as the barriers that occur in using the mailing system in the I-Nindya Digital Workplace application. This research design uses qualitative research with a case study approach to provide a comprehensive overview of the use of the I-Nindya Digital Workplace application in the mailing system. The research sample selection technique uses a non-probability sampling method with a purposive sampling method. Data collection techniques were carried out using several methods, namely observation, interviews and documentation. Meanwhile, data validity techniques were carried out using the triangulation method. The results of this research indicate that the use of I-Nindya Digital Workplace in the correspondence system has not been fully implemented in a systematic manner. The effectiveness of using the I-Nindya Digital Workplace application is effective and quite satisfactory in helping to make correspondence work easier. However, this application has not been used optimally by all human resources in the company. Barriers to using I-Nindya Digital Workplace in the mail system are caused by human resource factors and features in the application. One solution to overcome these barriersis to carry out routine application maintenance. Therefore, it is hoped that the results of this research can provide suggestions and input regarding the use of I-Nindya Digital Workplace in the mailing system for future improvements.

The Influence of Inflation, Interest Rates, and Financial Performance on LQ45 Index Share Prices in 2019-2023

This research aims to understand and analyze the effect of inflation on stock prices, the effect of interest rates on stock prices, and the effect of financial performance on stock prices. This study uses a quantitative method. The population in this study consists of companies listed on the Indonesia Stock Exchange and included in the LQ45 index for the years 2019-2023. The sample selection technique used is purposive sampling. Based on predetermined criteria, 21 companies were selected as samples in this study. The data used are secondary data, including inflation data, interest rates, company financial reports, and stock prices. The data collection techniques include non-participatory observation with documentation study and literature review. The data analysis techniques used are descriptive tests, classical assumption tests, panel data regression analyses, and hypothesis testing, with the analytical tool used being EVIEWS 12. The results of the study show that simultaneously, the variables of Inflation, Interest Rates, and Financial Performance have a significant effect on stock prices. Partially, the inflation variable does not affect stock prices, while the interest rate variable has a significant negative effect on stock prices, and financial performance has a significant positive effect on stock prices.