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All Journal International Journal of Public Health Science (IJPHS) Journal of English Language Teaching Jurnal Bahasa dan Sastra Journal of Environmental Engineering and Sustainable Technology KOPERTIP: Jurnal Ilmiah Manajemen Informatika dan Komputer MULTINETICS Journal of Integrated Agribusiness Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Teknologi dan Manajemen Industri Terapan Journal of Character and Environment Journal of Humanities and Social Studies Journal of Accounting Law Communication and Technology TILA (Tarbiyah Islamiyah Lil Athfaal) Disiplin : Majalah Civitas Akademika Sekolah Tinggi Ilmu Hukum sumpah Pemuda
Zahra, Afifah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MAKANAN & MINUMAN DI BURSA EFEK INDONESIA PERIODE 2020-2024 Eliana, Eliana; Ivana, Farah; Kesuma, Indra; Mawardi, Mawardi; Zahra, Afifah
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.160

Abstract

This study analyzes the influence of profitability, leverage, liquidity, and capital intensity on tax aggressiveness in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. With a quantitative approach, secondary data was taken from the annual financial statements of 12 selected companies through purposive sampling. Multiple regression analysis used SPSS 29 to test the influence simultaneously and partially, after going through the classical assumption test (normality, multicollinearity, heteroscedasticity, and autocorrelation). The results showed that simultaneously, the four variables had a significant effect on tax aggressiveness (F calculated = 4.244 > F table = 2.540; *p* = 0.005), with a contribution of 23%, while 77% was influenced by other factors. Partially, only leverage had a positive effect (T count = 3.720; *p* = 0.001), while profitability, liquidity, and capital intensity were insignificant. These findings indicate that debt pressure (leverage) is the main driver of tax aggressiveness, while other factors such as profitability and asset structure have no significant influence. This study enriches empirical evidence regarding the determinants of tax aggressiveness in Indonesia's manufacturing sector
Analisis Pasar Uang dan Pasar Barang di Indonesia Dengan Pertimbangan Kebijakan Fiskal Putri, Kurnia; Zahra, Afifah; Ruqoyah, Siti Nur; Pazrin, Deby; Hibatullah, M Luthfi; Sitepu, Rasidin Karo Karo; Rivtryana, Disya Ayu
Journal of Accounting Law Communication and Technology Vol 1, No 2 (2024): Juli 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v1i2.2657

Abstract

Konsumsi dan investasi merupakan faktor krusial yang perlu diperhatikan untuk mendorong pertumbuhan ekonomi Indonesia melalui kebijakan fiskal. Penelitian ini bertujuan untuk mengevaluasi keseimbangan antara pasar uang dan pasar barang untuk menilai potensi kebijakan fiskal yang dapat diterapkan di Indonesia. Pendekatan ini berdasarkan pada beberapa indikator makroekonomi dari data ekonomi Indonesia tahun 1993 hingga 2023, yang diperoleh dari Bank Indonesia (BI) dan Badan Pusat Statistik (BPS). Metode analisis yang digunakan adalah persamaan simultan yang diselesaikan dengan metode Two Stages Least Square (2SLS). Hasil penelitian menunjukkan bahwa keseimbangan terjadi pada pendapatan nasional sebesar Rp3012565,759 miliar dengan tingkat bunga 58,5%. Selain itu, kebijakan fiskal saat ini terbukti lebih dominan dalam perekonomian. Model IS-LM yang digunakan dapat menjadi alat penting bagi pemerintah dalam perencanaan kebijakan ekonomi, memungkinkan mereka untuk memprediksi dampak dari keputusan seperti peningkatan pengeluaran pemerintah atau peningkatan jumlah uang yang beredar pada output dan tingkat bunga agregat.
Low Poly Modelling Interior Restoran pada Film Animasi 3D “Perjalanan Rempah-Rempah” Sonjaya, Iwan; Zahra, Afifah
MULTINETICS Vol. 3 No. 2 (2017): MULTINETICS Nopember (2017)
Publisher : POLITEKNIK NEGERI JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/multinetics.v3i2.1127

Abstract

Cimahi Creative Association atau biasa disebut CCA adalah suatu tempat/wadah dimana orang-orang kreatif berkumpul, belajar bersama, dan mengolah kemampuan serta potensi yang dimiliki di bidang telematika. Lembaga CCA menerima siswa/i dan mahasiswa/i magang di lembaganya. Setiap peserta magang dituntut untuk memiliki karya yang bermanfaat untuk masyarakat. Oleh karena itu, dibuatlah sebuah film animasi 3 dimensi berjudul “Perjalanan Rempah-Rempah”. Film tersebut bertujuan untuk memberikan edukasi kepada masyarakat tentang sejarah perjalanan rempah-rempah. Pembuatan film ini fokus dalam modeling interior restoran secara low poly menggunakan software Blender
Peran Permainan Edukatif Pada Perkembangan Fisik Motorik Anak Usia Dini Di Tk Aba: The Role of Educational Games in Early Childhood Physical Motor Development at Tk Aba Zahra, Afifah; Depalina Siregar, syamsiah
JURNAL TILA ( Tarbiyah Islamiyah Lil Athfaal ) Vol. 4 No. 1 (2024): Pendidikan Islam Anak Usia Dini
Publisher : Prodi Pendidikan Islam Anak Usia Dini Sekolah Tinggi Agama Islam Negeri Mandailing Natal- Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/tila.v4i1.1559

Abstract

This study aims to explore the role of educational games in the physical motor development of early childhood in ABA kindergarten. The research method used is qualitative research with a case study approach. Data were collected through participatory observation, in-depth interviews with teachers and parents, and document analysis related to the educational games curriculum at ABA Kindergarten. The results showed that educational games play an important role in improving early childhood physical and motor development. By providing a supportive environment and specially designed games, ABA kindergartens succeed in creating situations that stimulate children's physical motor development. Factors such as the diversity of play, the use of appropriate play tools, and the role of teachers in directing play activities also play a vital role in achieving positive outcomes. The findings emphasize the importance of supporting physical motor development through an educational play approach in ABA kindergartens. The practical implications of this study can assist kindergarten managers and teachers in designing play activities that suit the physical motor development needs of early childhood.
Analisis Pengaruh Konsumsi Mi Instan dalam Strategi Penghematan Mahasiswa Kos di Sekolah Vokasi IPB University, Kota Bogor, Jawa Barat: Analysis of the Effect of Instant Noodle Consumption on Boarding School Students' Savings Strategy at IPB University Vocational School, Bogor City, West Java Sebayang, Veralianta Br; Putri, Farelia Amarnita; Fitri, Kayla Nuzulul; Putri, Sephia Anggira; Sihombing, Irvanly Dominggus; Zahra, Afifah; Ruqoyah, Siti Nur; Angelita, Tasya
Journal of Integrated Agribusiness Vol 6 No 2 (2024): Journal of Integrated Agribusiness
Publisher : Jurusan Agribisnis, Fakultas Pertanian, Perikanan dan Kelautan Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jia.v6i2.5260

Abstract

Instant food, such as instant noodles, is highly favored as a substitute for rice. Instant noodles are especially popular among people, particularly students who live in boarding houses, as they save time, money, and are convenient to consume. This aligns well with students' busy lifestyles, as they often choose fast food when they are hungry; this habit has become common for boarding students in their daily lives. This study aims to analyze the influence of instant noodle consumption as a saving strategy for boarding students at the Vocational School of IPB University. A descriptive qualitative and quantitative method was used, with data collected through a survey of 100 boarding students at the Vocational School of IPB University. The study's results indicate that income and expenditure significantly influence the saving strategies of boarding students at the Vocational School of IPB University. Additionally, the questionnaire results were found to be valid and reliable, with Pearson Correlation values for income, expenditure, and savings variables showing an r-value between >0.5 and 0.8, compared to the r-table value of 0.196, and a Cronbach's alpha value of 0.7. Based on the discussion, it can be conclu ded that the questionnaire is both valid and reliable.
Analisis Jaringan Rantai Pasok (Supply Chain) Kopi Robusta: (Studi Kasus : PT. Bogor Kopi Indonesia) Buana, Devi; Wijayani, Wella Wahyu; Nabila, Kayla Marsa; Zahra, Afifah; Anugrah, Rezky; Prayudha, Agung; Astiani, Safitri
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 3 No. 2 (2024): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v3i2.371

Abstract

Penelitian ini bertujuan menganalisis mekanisme jaringan rantai pasok kopi robusta serta kinerja rantai pasok di PT. Bogor Kopi Indonesia. Metode yang digunakan adalah Judgment Expert dengan Focus Group Discussion (FGD) yang melibatkan tiga pengelola PT. Bogor Kopi Indonesia untuk diskusi mendalam. Lokasi penelitian ditentukan secara purposive. Data primer dikumpulkan melalui observasi lapangan dan wawancara langsung, sementara data sekunder diperoleh dari literatur, laporan, dan publikasi lain. Analisis data mencakup aliran produk, pemasaran, keuangan, margin pemasaran, dan farmer’s share. Hasil menunjukkan aliran produk dari petani ke PT. Bogor Kopi Indonesia lalu ke PT. Torabika dan PT. Asia Makmur. Informasi mengalir dari petani melalui PT. Bogor Kopi Indonesia ke konsumen, dan aliran keuangan ke petani dilakukan secara cash on time. Total pasokan kopi robusta dari petani ke PT. Bogor Kopi adalah 8.000 Kg, yang kemudian didistribusikan ke PT. Torabika dan PT. Asia Makmur. Farmer’s share diperhitungkan sebesar 46%, menunjukkan efisiensi dalam rantai pasok.
Paradigma Peran Regulasi tentang Hak Asasi Manusia dalam Penanganan Tindakan Terorisme sebagai Ancaman Kedaulatan Negara Haslindra, Dinda Nopriansary; Arisani, Muhammad Hakim; Zahra, Afifah; Tricahyani, Sofie Indah; Ilham, Muhammad; Ramadhansyah, Muhammad Rangga
Disiplin : Majalah Civitas Akademika Sekolah Tinggi Ilmu Hukum sumpah Pemuda Vol. 30 No. 4 (2024)
Publisher : Sekolah Tinggi Ilmu Hukum sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/disiplin.v30i4.1159

Abstract

When acts of terrorism emerge in a country, they certainly pose a great danger to the security and tranquility of the government and its citizens. Terrorist acts that tend to be inhumane are considered actions that are contrary to the 1945 Constitution of the Republic of Indonesia. However, on the other hand, terrorism itself is also considered as a human issue, so when they still hold the status of a suspect, they must also be protected by law and should not be subjected to discriminatory treatment by law enforcement officials handling them, in accordance with the 1945 Constitution, specifically Article 28D. Criminal law also requires the principle of equality before the law for anyone still in the status of a suspect as a guarantee of protection. All countries have limitations, and Indonesia itself prohibits illegal firearms. Terrorism itself is prohibited and carries the heaviest penalty, which is the death penalty, in accordance with Law Number 5 of 2018, which essentially restricts a person's right to live. Because the law states that humans must respect the rights of other humans. However, duty is above all else, so before citizens have the right to various freedoms, they must fulfill their duties according to the existing regulations. So, as a consequence of their actions that often contradict the obligations set by the law, the death penalty is the appropriate measure. Because Indonesia considers the theory of relativism as a limitation of rights, the death penalty should not be regarded as an evil thing.
Co-Authors Angelita, Tasya Anugrah, Rezky Arisani, Muhammad Hakim Astiani, Safitri Buana, Devi Depalina Siregar, syamsiah Dujana, Lalu Muhammad Aby Eliana Eliana Fitri, Kayla Nuzulul Haslindra, Dinda Nopriansary Herdis Herdiansyah Hibatullah, M Luthfi Ivana, Farah Kesuma, Indra Ledhyane Ika Harlyan Lestari, Ambar Mufida, Ristya Farah Muhammad Ilham Nabila, Kayla Marsa Nasaruddin Nasaruddin Nuraeni Nuraeni Pazrin, Deby Prayudha, Agung Putri, Farelia Amarnita Putri, Kurnia Putri, Sephia Anggira Raden Mohamad Herdian Bhakti Ramadhansyah, Muhammad Rangga Rasidin Karo-Karo Sitepu Rivtryana, Disya Ayu Rizaldy Hanifa Ruqoyah, Siti Nur Safitri, Riskal Sebayang, Veralianta Br Sihombing, Irvanly Dominggus Sonjaya, Iwan Suraida, Lia Suyud Warno Utomo Tri Djoko Lelono Tricahyani, Sofie Indah Wijayani, Wella Wahyu Yenni Hayati