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All Journal Jurnal Ekonomi Pembangunan Teknik Sipil dan Arsitektur JEA17: Jurnal Ekonomi Akuntansi EDUHUMANIORA: Jurnal Pendidikan Dasar Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Ilmiah Wahana Akuntansi Pendas : Jurnah Ilmiah Pendidikan Dasar Pendekar : Jurnal Pendidikan Berkarakter Learning Community : Jurnal Pendidikan Luar Sekolah Media Mahardhika Jurnal Teknologi dan Informasi EDUKATIF : JURNAL ILMU PENDIDIKAN Journal of Economics, Business, and Government Challenges Jurnal Akuntansi Jurnal Sasindo Unpam Journal of Correctional Issues (JCI) Journal of English Language and Education Jurnal Kesehatan Gigi dan Mulut (JKGM) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Penelitian Sekolah Tinggi Transportasi Darat International Journal of Research in Vocational Studies (IJRVOCAS) International Journal Administration, Business & Organization Prosiding University Research Colloquium Journal of Educational and Cultural Studies Jurnal: International Journal of Engineering and Computer Science Applications (IJECSA) Limbago: Journal of Constitutional Law Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Sains Natural Tujjar International Journal of Islamic Economics Development Retensi DEDIKASI : JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Abdi Negeriku Jurnal Abdita Naturafarm FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Ecoducation Jurnal Ekonomi, Manajemen, Akuntansi Molang: Journal Islamic Education JUKEMAS : Jurnal Pengabdian Kepada Masyarakat Tirai Edukasi : Jurnal Pendidikan Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia
Fitriani, Nurul
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PENGARUH KONDISI INFRASTRUKTUR LINGKUNGAN JALAN TERHADAP KESELAMATAN LALU LINTAS ANGKUTAN JALAN: SYSTEMATIC REVIEW Fitriani, Nurul; Musyaffa, Naufal Hanif; Faryani P.S, Adinda Syifa; Dewi, Veronika Chintia; Ananda, Muhammad Fikri; Masyhuri, Muhammad Adib; Adifriarti, Suharyani Cahya
Jurnal Teknik Sipil dan Arsitektur Vol 30 No 2 (2025): Jurnal Teknik Sipil dan Arsitektur
Publisher : Fakultas Teknik Universitas Tunas Pembangunan Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jtsa.v30i2.5192

Abstract

Kondisi infrastruktur jalan merupakan elemen krusial dalam menjamin sistem transportasi yang aman, efisien, dan berkelanjutan, terutama di negara berkembang yang masih menghadapi tantangan dalam penyediaan fasilitas jalan yang sesuai dengan standar keselamatan. Studi ini bertujuan untuk mengkaji secara sistematis kontribusi berbagai komponen infrastruktur jalan terhadap keselamatan lalu lintas, mencakup geometri jalan, kondisi permukaan perkerasan, kelengkapan marka dan rambu, serta pencahayaan jalan. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan mengacu pada pendekatan PRISMA, melalui analisis terhadap sepuluh artikel ilmiah terbitan tahun 2015 hingga 2025. Hasil kajian menunjukkan bahwa geometri jalan dan pencahayaan merupakan faktor dominan yang memengaruhi tingkat risiko kecelakaan, diikuti oleh kualitas perkerasan, kejelasan marka, dan keterbacaan rambu lalu lintas. Ketidaksesuaian atau kerusakan pada elemen-elemen tersebut dapat menyebabkan kebingungan, keterlambatan respons, dan pengambilan keputusan yang salah oleh pengemudi, terutama pada lokasi rawan kecelakaan. Selain itu, persepsi dan pemahaman pengguna jalan terhadap fungsi dan keberadaan infrastruktur juga menjadi faktor penting dalam efektivitas keselamatan. Oleh karena itu, peningkatan keselamatan lalu lintas harus dilakukan secara terpadu melalui perencanaan yang berbasis standar teknis dan keselamatan, pemeliharaan infrastruktur yang berkelanjutan, edukasi kepada pengguna jalan, serta penerapan prinsip forgiving road dan self-explaining road sebagai pendekatan strategis berbasis bukti dalam menurunkan angka kecelakaan secara berkelanjutan.
Studi Formulasi: Pengaruh Variasi Konsentrasi Carnauba wax dan Paraffin wax terhadap Sifat Fisik Lipstik Muslim, Mecca Qurratuain; Fitriani, Nurul
Prosiding University Research Colloquium Proceeding of The 20th University Research Colloquium 2025: Bidang MIPA dan Kesehatan
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Lipstik merupakan produk kosmetik yang berfungsi mempercantik tampilan bibir sekaligus melindunginya dari kekeringan. Karakteristik fisik lipstik sangat dipengaruhi oleh komposisi lilin sebagai bahan dasar. Pemilihan dan kombinasi lilin yang tepat dapat menghasilkan lipstik dengan tekstur dan daya oles yang optimal. Penelitian ini bertujuan untuk menentukan formulasi lipstik terbaik melalui kombinasi carnauba wax dan paraffin wax dalam berbagai rasio. Formulasi dibuat dengan tiga variasi total kandungan lilin, yaitu 15%, 20%, dan 25%, dengan perbandingan carnauba wax dan paraffin wax yang berbeda. Evaluasi dilakukan berdasarkan uji organoleptik, daya oles, homogenitas, kekerasan, titik lebur, dan pH untuk menentukan formulasi yang optimal. Hasil penelitian menunjukkan bahwa formulasi yang mengandung 10% carnauba wax dan 5% paraffin wax menghasilkan lipstik dengan keseimbangan optimal antara kekerasan dan kemudahan aplikasi. Formulasi ini memenuhi standar sifat fisik yang berlaku untuk lipstik.
Karakteristik Perusahaan dan Penghindaran Pajak: Corporate Characteristics and Tax Avoidance Islamudin, Ardhi; Fitriani, Nurul; Vizandra , Ellyzabeth Putri; Habibie , Samas Adimisa Mishbah
Economic and Education Journal (Ecoducation) Vol. 7 No. 2 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i2.1740

Abstract

Pajak merupakan sumber utama penerimaan negara di Indonesia; namun, bagi badan usaha, pajak sering dianggap sebagai beban, sehingga mendorong terjadinya strategi penghindaran pajak. Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, leverage, reputasi perusahaan, likuiditas, dan profitabilitas terhadap penghindaran pajak pada perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Sebanyak 1.510 observasi perusahaan per tahun diuji menggunakan regresi linier berganda dalam STATA 17. Hasil penelitian menunjukkan bahwa capital intensity dan leverage berpengaruh negatif terhadap penghindaran pajak. Sebaliknya, reputasi perusahaan, likuiditas, dan profitabilitas berpengaruh positif terhadap penghindaran pajak. Secara teoritis, penelitian ini memberikan kontribusi terhadap literatur dengan memperluas pemahaman tentang determinan penghindaran pajak melalui penyertaan reputasi perusahaan, variabel yang jarang dieksplorasi dalam konteks Indonesia. Secara praktis, temuan penelitian ini memberikan implikasi bagi otoritas pajak dalam merancang strategi pengawasan dan kebijakan kepatuhan yang lebih efektif, serta bagi manajemen perusahaan dalam merumuskan strategi fiskal yang selaras dengan karakteristik dan reputasi perusahaan
Peran Rekonsiliasi Keuangan Dalam Meningkatkan Akurasi Laporan Keuangan Bulanan dan Tahunan Pada CV X Mahmud, Amir; Fitriani, Nurul
International Journal Administration, Business & Organization Vol 6 No 2 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.561

Abstract

This research aims to analyze the role of financial reconciliation in improving the accuracy of monthly and annual financial statements at CV X, a machinery distribution company that does not have an internal accounting staff and relies entirely on a Public Accounting Service Office (Kantor Jasa Akuntan or KJA) for its financial reporting process. The approach used in this study is descriptive qualitative, with data collection techniques carried out through interviews, direct observations, and documentation review. The research findings show that the implementation of financial reconciliation, which includes bank reconciliation, accounts receivable and payable reconciliation, inventory reconciliation, and tax reconciliation, significantly improves the reliability of CV X’s financial statements. Before the application of reconciliation procedures, the company’s financial statements were inaccurate, unsystematic, and failed to reflect the actual financial condition. After the periodic implementation of reconciliation, there was a notable increase in transparency, accuracy of recording, and ease of tax reporting processes. Although the process faced challenges such as delays in the submission of data and discrepancies in transaction names, reconciliation proved to be effective in enhancing the company’s financial reporting system. This research recommends the development of a digital reconciliation system and the placement of an internal accounting staff to further strengthen the effectiveness and sustainability of financial management.
Optimalisasi Pengelolaan Klaim KUR Menggunakan Askrindo Core System pada PT Askrindo Surabaya Farahdillah, Nadia Amara Dwi; Fitriani, Nurul
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2187

Abstract

Efficiency in claims management is a crucial aspect for insurance companies to maintain profitability and operational sustainability. PT Askrindo, a state-owned enterprise in the field of credit insurance, has implemented the Askrindo Core System (ACS) as an integrated information system to enhance the effectiveness of the claims process for the People’s Business Credit (KUR) program. This study aims to analyze the extent to which the optimization of ACS can improve the company's financial efficiency, as well as to identify the challenges and strategies involved in its implementation. Using a qualitative approach, data were obtained through observation and interviews with finance staff at PT Askrindo Surabaya Branch. The results show that ACS is capable of accelerating the claims submission and disbursement processes, improving data accuracy, and reducing operational costs by up to 60%. However, there are technical obstacles such as system disruptions, as well as non-technical challenges including a lack of user understanding of the system. Continuous training and technical assistance are key to the successful implementation of ACS. The optimization of ACS has made a positive contribution to PT Askrindo's financial efficiency and can serve as a reference for other insurance companies in managing claims through digital systems.
Local CEO and Financial Distress Risk: The Moderating Effects of Leverage Fitriani, Nurul
Journal of Economics, Business, and Government Challenges Vol. 8 No. 2 (2025): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v8i2.1611

Abstract

This study aims to explore how having local CEOs impacts a company's likelihood of encountering financial distress, and to evaluate the role of leverage as a moderating factor in this relationship. The research employs 1,500 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, illustrating the recovery phase after COVID-19. Hierarchical regression analysis is employed to test the hypotheses, whereas the Coarsened Exact Matching (CEM) technique is employed to guarantee the reliability and stability of the findings. The results suggest that having a local CEO typically correlates with a reduced likelihood of financial distress, indicating that their emotional and social ties to the region may encourage more prudent and long-term decision-making. Nevertheless, this mitigating effect weakens in firms with higher leverage, which is independently linked to a greater risk of financial distress. The study offers a theoretical contribution by combining place attachment theory with pecking order theory to explain the dynamic between CEO locality and capital structure in shaping financial outcomes in emerging economies. It emphasizes the strategic advantage of appointing local CEOs, particularly for firms exposed to financial uncertainty. Moreover, the results underscore the importance of aligning executive characteristics with the firm’s financial profile to strengthen resilience. This research advances existing literature on local CEO impact by specifically addressing their role in mitigating financial distress and by evaluating how leverage conditions this effect.
Health Education on the Dangers of Excessive Sugar Consumption for Students of Istiqamah Muhammadiyah Islamic Boarding School in Samarinda East Kalimantan Using Leaflet Media: Penyuluhan Bahaya Konsumsi Gula Berlebih Bagi Kesehatan pada Siswa/Siswi Pesantren Istiqamah Muhammadiyah Samarinda Kalimantan Timur dengan Media Leaflet Fitriani, Nurul; Kilab, Ridha Yulia Fajriani; Morri, Farah Syifa Eka; Akbar, Muhammad
Jurnal Abdita Naturafarm Vol. 2 No. 2 (2025): J Abdita Naturafarm
Publisher : B-Creta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70392/jan.v2i2.4046

Abstract

In recent decades, the consumption of sugary foods and beverages has significantly increased in various parts of the world, including Indonesia. School-aged children tend to develop habits of purchasing and consuming unhealthy foods, both within the school environment and in their surrounding neighborhoods. Therefore, efforts are needed to limit excessive sugar consumption for the sake of health. One such effort has been carried out at Pesantren Istiqamah Muhammadiyah. This health promotion activity aimed to raise participants' awareness about the dangers of excessive sugar intake. The educational activity was conducted through the distribution of leaflets and a presentation using PowerPoint slides. The results showed that 20 participants attended the session. Initially, they had limited understanding of the health risks associated with high sugar consumption, but their understanding improved after the session. This was reflected in the pre-test results, where only 14 participants fell into the “good” understanding category, whereas the post-test results showed an increase to 18 participants in that category. In other words, the session successfully improved participants' knowledge about the negative impacts of excessive sugar consumption on health, including the risks of obesity, diabetes mellitus, heart disease, kidney disease, and tooth decay.
Literature Review: Analisis Pengaruh Teknologi Advanced Driver Assistance System (ADAS) dalam Keselamatan Berkendara Prakosa, Dzaki Putra; Hasyim, Iqbal Nur; Putri, Anisa; Nugraha, Viky Dwi; Fahrezi, Zufar Ahmad; Fitriani, Nurul
Jurnal Teknologi dan Informasi (JATI) Vol 15 No 2 (2025): Jurnal Teknologi dan Informasi (JATI)
Publisher : Program Studi Sistem Informasi, Fakultas Teknik dan Ilmu Komputer, Universitas Komputer Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jati.v15i2.16718

Abstract

Penelitian ini merupakan kajian literatur yang menganalisis pengaruh teknologi Advanced Driver Assistance System (ADAS) terhadap keselamatan berkendara. ADAS dikembangkan untuk mengurangi kesalahan manusia sebagai faktor utama penyebab kecelakaan, dengan fitur seperti Forward Collision Warning (FCW), Automatic Emergency Braking (AEB), Blind-Spot Detection (BSD), Adaptive Cruise Control (ACC), dan Lane Departure Warning (LDW). Berdasarkan telaah berbagai sumber ilmiah, teknologi ini terbukti mampu menurunkan angka kecelakaan frontal, meningkatkan kewaspadaan pengemudi, serta mengurangi tingkat fatalitas akibat tabrakan. Namun, temuan literatur juga menunjukkan bahwa pada kondisi lalu lintas yang padat, tidak teratur, dan didominasi kendaraan roda dua, seperti di negara berkembang termasuk Indonesia, sistem ini berpotensi menimbulkan risiko baru seperti pengereman mendadak berulang, tabrak belakang, maupun kecelakaan sekunder. Oleh karena itu, pengaruh ADAS terhadap keselamatan berkendara dapat dikategorikan sebagai ambivalen: signifikan dalam mengurangi kecelakaan tertentu, tetapi memerlukan adaptasi teknologi, infrastruktur pendukung, dan edukasi pengemudi agar manfaatnya lebih optimal. Kajian ini menegaskan bahwa implementasi ADAS yang berhasil sangat bergantung pada sinergi antara perkembangan teknologi, kesiapan regulasi, dan karakteristik lalu lintas lokal.
Pengaruh Model Pembelajaran Two Stay Two Stray terhadap Hasil Belajar Siswa Pada Mata Pelajaran IPS Fitriani, Nurul; Suandi, Suandi; Muzakir, Muzakir
Tirai Edukasi : Jurnal Pendidikan Vol. 8 No. 1 (2025): Tirai Edukasi Juni 2025
Publisher : Universitas Qamarul Huda Badaruddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37824/vzdpd927

Abstract

This study aims to examine the effect of the Two Stay Two Stray (TSTS) learning model on students’ learning outcomes in Social Studies (IPS). The background of this research is the relatively low student achievement, allegedly due to the dominance of conventional teaching methods. The study applied a quasi-experimental method with a pretest-posttest control group design. The participants were seventh-grade students of a public junior high school, divided into an experimental group (using TSTS) and a control group (using conventional methods). Data were collected through a validated achievement test and analyzed using a t-test. The results revealed a significant difference between the experimental and control groups, indicating that the implementation of TSTS had a positive effect on students’ IPS learning outcomes. These findings support constructivist theory, which emphasizes collaboration in learning.  
Sistem Pendukung Keputusan Penentuan Bantuan Raskin dengan Menggunakan Metode Promethee Anggreni, Anggreni; Fitriani, Nurul
JSN : Jurnal Sains Natural Vol. 2 No. 3 (2024): Agustus
Publisher : Puslitbang Sekawan Institute Nusa Tenggara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35746/jsn.v2i3.575

Abstract

Penelitian ini membahas penerapan Sistem Pendukung Keputusan (SPK) untuk penentuan penerima bantuan beras untuk keluarga miskin (Raskin) dengan menggunakan metode Preference Ranking Organization Method for Enrichment Evaluation (PROMETHEE). Metode PROMETHEE dipilih karena kemampuannya dalam mengatasi masalah pengambilan keputusan yang melibatkan berbagai kriteria kompleks. Dalam penelitian ini, sistem SPK yang dibangun bertujuan untuk membantu pemerintah dan instansi terkait dalam menyeleksi penerima bantuan Raskin dengan lebih objektif dan tepat sasaran. Pengujian terhadap sistem ini menunjukkan bahwa tingkat akurasi aplikasi yang dikembangkan sebesar 50%. Hasil ini menunjukkan bahwa masih diperlukan perbaikan dan optimasi lebih lanjut agar sistem dapat memberikan rekomendasi yang lebih akurat dan dapat diandalkan.
Co-Authors Adifriarti, Suharyani Cahya Agus Prasetyo Agus, watini Agustinus Hariyana Aminatuzzuhro Amir Mahmud Ananda, Muhammad Fikri Anggreni, Anggreni Anisa Putri Ardiansyah, Arman Ardiasyah, Muhammad Irwan Arena, Azza Asaady, Muhammad Abrar Azis, Fajriani Babo, Rosleny Bakri Yusuf, Bakri Bambang Trisno Adi Boyani, Angelika Karonavita Dasarja, Lalu Butsiawan Dewi, Veronika Chintia Dian Agustina Dima, Darsilan Edi Widianto Effendi, Aji Sofyan Fahirah, Andi Fahrezi, Zufar Ahmad Fajry, Raihanny Syafrina Farahdillah, Nadia Amara Dwi Farhanika, Annisha Syalwalia Faryani P.S, Adinda Syifa Febrianto, Tomy Fitriani, Ranty Hamzah Hasyim Hapizzurrahman Haq, Muhammad Naufal Syaiful Hariany Idris Hariyani, Susi Hasnawati, Niswatun Hasyim, Iqbal Nur Helna Wardhana Hepni, Aswari Husain Husain Iin Arianti Iman Harymawan Irene anggraini Iskandar Iskandar Islamudin, Ardhi Isma, Auliana Bestary Izzatika, Meiliza JAMILAH Jayadisastra, Yoenita Juliansyah Juliansyah Kariyani, Syahiral Khirdany, Elvin Nury Kilab, Ridha Yulia Fajriani Kusuma, Mayani Langi', Jelita Robong Liana, Wahyu Machin, Abdulloh Masyhuri, Muhammad Adib Maulida Melti Oktavianda Meri Yarni Minanurohman, Adib Mochamad Whilky Rizkyanfi Mochammad Imron Awalludin Morri, Farah Syifa Eka Mu'nisa, A. Muhammad Akbar Muhammad Nawir Muhammad Rafani Muhammad, Jody Fathir Muhsinah Annisa Mulyadi, Dandy Musadar Mappasomba Muslim, Mecca Qurratuain Musyaffa, Naufal Hanif Muzakir Nabila, Salma Reza Nawr, Muhammad Nizar Nizar Noviani, Jumraul Novreza Pasha, Muhammad Nugraha, Viky Dwi Nur Akmal Nurfaidah Nurfaidah Nurwalidainismawati, Tri Supriyanto Nury Khirdany, Elvin Oehoedoe, Muhammad Sabrian Otang Kurniaman Paratu, Inda Pipit Rusmandani, Pipit Ponisian, Dedeng Prakosa, Dzaki Putra Pramesthi Sekar Maheswari Prayoga, Alno Putra, Septian Eka Putri Sholeha, Retno Putri, Arsyisyah Adhadhini Putri, Sri Aini Raden Mohamad Herdian Bhakti Raharjo, Yulianti Rahmasari, Neli Rahmatiyah, Rahmatiyah Rahmawati, Mutiara Citra Noviyana Ramadhani, Indah Ramadhany, Prima Restri, Adelva Nakya Rosleny, Rosleny Rosyada, Ema Pratami Salahuddin Salahuddin Samas Adimisa Mishbah Habibie Santoso, Heroe sari, Dhevita Maytika Sari, Wulan Kurnia Sa’adati, Nurul Septiana, Andi Annisa Setiawan, Riandy Sholeh Sitrasari, Sitrasari Sopianti, Maya Sri Ningsih Sri Wahyuni Syahda, Keisya Anindya Tasari, Devi Devita Tenriawaru Ahmad, Astiti Theresia Militina Tirani, Nia Trisa Indrawati Tuzzahra, Aquila Haya Vizandra , Ellyzabeth Putri Vizandra, Ellyzabeth Putri Warohmah, Mawedddetu Wulandari, T. Ririn Yusuf, Jumratul