The study aimed to analyze the interaction effect teaching models and cognitive style field dependent (FD)-field independent (FI) to students' mathematical problem-solving ability (MPSA), as well as students' MPSA differences based on teaching models and cognitive styles. Participants in this study were 145 junior high school students, with details of 50 students learning through the Connect, Organize, Reflect, and Extend Realistic Mathematics Education (CORE RME) model, 49 students use the CORE model, and 46 students use the Conventional model. Data collection tools used are the MPSA test, and the group embedded figure test (GEFT). The MPSA test finds out that there are interaction effect teaching models and cognitive styles on students' MPSA, as well as a significant difference in MPSA students who study through the CORE RME model, CORE model, and Conventional model. Based on cognitive style, between students who study through CORE RME model, CORE model, and Conventional model found that there was no significant difference in MPSA between FI students. Furthermore, there were significant differences in MPSA between FD students and also MPSA of FI students better than MPSA FD students. Therefore, teaching models and student cognitive styles are very important to be considered in the learning process, so students are able to solve mathematical problems. AbstrakPenelitian ini bertujuan untuk menganalisis efek interaksi model pembelajaran dan gaya kognitif field dependent (FD)-field independent (FI) terhadap kemampuan pemecahan masalah matematika (KPMM) siswa, serta perbedaan KPMM siswa berdasarkan model pembelajaran dan gaya kognitif. Partisipan dalam penelitian ini sebanyak 145 siswa sekolah menengah pertama, dengan perincian 50 siswa belajar melalui model CORE RME, 49 siswa belajar melalui model CORE, dan 46 siswa belajar melalui model Konvensional. Alat pengumpulan data yang digunakan adalah tes KPMM, dan group embedded figure test (GEFT). Temuan dari tes KPMM adalah terdapat efek interaksi model pembelajaran dan gaya kognitif terhadap KPMM siswa, serta adanya perbedaan secara signifikan KPMM siswa yang belajar melalui model CORE PMR, model CORE, dan model Konvensional. Berdasarkan gaya kognitif, antara siswa yang belajar melalui model CORE PMR, model CORE, dan model Konvensional ditemukan bahwa tidak terdapat perbedaan secara signifikan KPMM antara siswa FI. Selanjutnya, terdapat perbedaan secara signifikan KPMM antara siswa FD dan KPMM siswa FI lebih baik dari KPMM siswa FD. Oleh karena itu, model pembelajaran dan gaya kognitif siswa sangat penting untuk dipertimbangkan dalam proses pembelajaran, sehingga siswa dapat memecahkan masalah matematika. Kata kunci: Kemampuan pemecahan masalah matematika, Model pembelajaran, Field dependent-Field independentHow

INFO ARTIKELThis research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax service, and probability of fraud detection while its dependent variable of tax evasion. The population in this research was an individual taxpayer listed in KPP Pratama Temanggung. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax fairness and tax compliance has negative and significant on tax evasion, whiletaxation system, subjective norm, discrimination, quality of tax service, probability of fraud detection has no influenceon tax evasion

<p>Penelitian ini dilatarbelakangi oleh rendahnya kemampuan penalaran matematis siswa SMP pada materi geometri. Metode penelitian yang digunakan adalah penelitian desain didaktis (<em>didactial</em> <em>design research</em>).  Penelitian diawali dengan studi pendahuluan untuk mendapatkan data kesulitan belajar (<em>learning obstacle</em>) yang dilaksanakan di SMP Negeri 29 Bandung kelas IXE sebanyak 35 orang, SMA Negeri 1 Lembang kelas XI IPA2 sebanyak 41 orang, dan STKIP Siliwangi Bandung mahasiswa semester VI sebanyak 49 orang pada tahun pelajaran 2011/2012 semester genap. Selanjutnya, dikembangkan desain didaktis yang diujicobakan terbatas kepada 30 siswa kelas VIII B SMP Assalam Bandung. Dari uji coba terbatas dilakukan analisis untuk menyusun desain didaktis revisi. Hasil dari penelitian ini diantaranya perangkat pembelajaran yang digunakan pada pembelajaran sebelum menggunakan desain didaktis belum dapat menggali kemampuan penalaran matematis, desain didaktis penalaran matematis yang dikembangkan dapat memperkecil <em>gap</em> yang dihadapi siswa, dan siswa memberikan tanggapan positif terhadap desain didaktis yang dikembangkan.<strong></strong></p><p>The background of this research was the lack of junior high school students’ mathematical reasoning in geometry. This research used Didactical Design Research (DDR) method which started by a preliminary study to 35 students of grade IX E Public Junior High School 29 Bandung, 41 students of grade XI Science Program of Senior High School 1 Lembang, and 49 students of Siliwangi College of Education Bandung in semester VI for academic year 2011/2012. The preliminary study was aimed to explore students’ learning obstacles to develep didactical design. The developed didactical design was implemented to 30 students of grade VII B of Assalam Junior High School Bandung. After this implementation the developed didactical design was revised. The results of this research were the learning tools used by previous teacher have not explored mathematical reasoning yet, the developed didactical design had minimized students’ gaps, and students had positive response about the learning.</p>

The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This research was conducted in consumer goods companies listed on the Indonesian Stock Exchange (BEI) of the year 2011- 2016. Samples taken as many as 156 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is Moderated Regression Analysis (MRA). Analysis results showed that auditor switching have no affect audit delay, while financial distress positively affect audit delay. Complexity of operations of the company was not able to moderate the relationship between auditor switching and financial distress with audit delay. Keywords: Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company

This study aims to reveal student algebraic problem-solving errors based on Polya and Newman hierarchical indicator. The subject was a study of 30 students of grade VII in one of the junior high school located in the Timor Tengah Utara, NTT, Indonesian, 2018/2019 period. Process of collecting data used tests and interviews. The result of the student problem-solving ability test was grouped into three parts, namely 5 of the student in the low category, 20 of the student in the medium category, and 5 of students in the high category. The result of the analysis based on Polya indicator indicated that a group of low students made an error on all indicators. The medium of category students made an error in carrying out the plan and looking back. For those in the high category, they make an error in looking back indicator. While the result of the analysis was based on Newman hierarchical indicator that a group of low students made an error ranging from comprehension to encoding. Group medium student makes an error in the process skill and encoding process. For those in the high category, they tend to make an error at the encoding indicator.