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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik PIONIR: Jurnal Pendidikan JSEH (Jurnal Sosial Ekonomi dan Humaniora) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Kreatif Indonesia Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) MANIFESTASI : Jurnal Pendidikan dan Pengajaran
Fitri, Elsa
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. USAHA KITA MAKMUR (UKM) KABUPATEN KUANTAN SINGINGI Fitri, Elsa; ", Suryalena
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 5: Edisi I Januari - Juni 2018
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

This study aims to determine how much influence of work motivation and work environment on employee performance at PT. Usaha Kita Makmur (UKM) Kuantan Singingi Regency. Samples in this study were taken as many as 56 respondents and techniques used Stratifield Random Sampling. The data used in this study using survey method through questionnaires and then processed to then processed with statistics through the program SPSS. The result of analysis using simple linear regression analysis (t test), and simultant significance test (test F) so that it can be seen that the variable of work motivation influence to employeeperformance variable, work enviroment variable affect to employee performance variable, and work motivation variable and the work environment affects simultaneuosly on employee performance. The calculation result known R Squre is the coefficient of determination and obtained the value of R squre of 0,724. That is, work motivation and work environment affect employee performance of 72,4%.Keyword : Work Motivation, Work environment, and Employee Performance
PENGARUH LIKUIDITAS, CAPITAL INTENSITY DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan xxx yang Terdaftar Di Bursa Efek Indonesia Tahun xxx) Fitri, Elsa; Khasanah, Uswatun; Pramukty, Rachmat
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 5 (2024): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Tujuan - Literatur review Demikian gambaran penelitian empiris yang dilakukan pada perusahaan manufaktur subsektor makanan dan minuman antara tahun 2018 sampai 2022 mengenai pengaruh likuiditas, intensitas modal, dan pertumbuhan penjualan terhadap penghindaran pajak. Metodologi Penelitian - Teknik penelitian kuantitatif digunakan dalam penelitian ini. Purposive sampling digunakan dalam prosedur pengambilan sampel. Prosedur dokumentasi adalah nama pendekatan pengumpulan data yang digunakan dalam penelitian ini. Temuan - Hasil tinjauan pustaka adalah sebagai berikut: Likuiditas berpengaruh terhadap penghindaran pajak 2) Intensitas modal berpengaruh terhadap penghindaran pajak 3) pertumbuhan penjualan berpengaruh terhadap penghindaran pajak. Batasan Penelitian – Penelitian ini membatasi variabel hanya tax avoidance, likuiditas, capital intensity dan pertumbuhan penjualan, penelitian dilakukan pada perusahaan sub sektor makanan dan minuman, tahun penelitian hanya tahun 2018 – 2022. Implikasi - Hasil artikel ini diharapkan dapat memberikan bukti nyata mengenai bagaimana pengetahuan perpajakan mempengaruhi cara orang melihat etika dalam menghindari pajak, dengan mempertimbangkan aspek etis sebagai faktor yang mempengaruhi. Selain itu, diharapkan bahwa penelitian ini akan meningkatkan pemahaman tentang perpajakan, terutama dalam konteks penghindaran pajak, dan juga akan berkontribusi pada pengembangan teori dan literatur yang relevan untuk penelitian seputar persepsi etis dalam penghindaran pajak serta penelitian terkait lainnya. Keaslian – diharapkan tinjauan literatur ini dapat memberikan gambaran kepada pemerintah terutama pada sektor perpajakan. Kata Kunci : Tax Avoidance, Likuiditas, Capital Intensity, Pertumbuhan Penjualan
Pengaruh Ease of Use dan Information Quality Terhadap Repurchase Intention Pengguna Aplikasi Grabfood Di Kota Mataram Kusuma, Akla Triyan; Suarti, Ayu Ritha; Fitri, Elsa; Susanty, Susanty
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 3 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i3.589

Abstract

This research aims to determine the effect of Ease of Use and Information Quality on Repurchase Intention of Grabfood application users in Mataram City. The population in this study were all Grabfood application users in Mataram City, while the sample for this study was 100 Grabfood users using purposive sampling techniques. This type of research is associative research. Data processing in this study used SPSS 25.0 for Windows, where validity tests, reliability tests, classical assumption tests, multiple linear regression tests, significance tests (t tests) and coefficient of determination (R2) were carried out. Based on the research results, it shows that: (1) Ease of Use has a positive and significant effect on Repurchase Intention (2) Information Quality has a positive and significant effect on Repurchase Intention
PENGARUH LEVERAGE, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE PADA SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI TAHUN 2020-2023 Fitri, Elsa; Mustika , Ita; Ramadhany, Andi Auliya
Jurnal Ekonomi Kreatif Indonesia Vol. 3 No. 2 (2025): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v3i2.102

Abstract

ABSTRAK Pemerintah berupaya memaksimalkan penerimaan pajak untuk meningkatkan perekonomian negara, sedangkan perusahaan bertujuan menekan pembayaran pajak agar dapat memaksimalkan keuntungan yang diperoleh. Penelitian ini bertujuan untuk menganalisis atau menguji pengaruh dari Leverage,Capital Intensity dan Inventory Intensity terhadap Tax Avoidance pada sub sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023.. Populasi dalam penelitian ini adalah perusahaan sub sektor otomotif yang terdaftar di BEI tahun 2020-2023. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh 17 perusahaan otomotif dengan periode pengamatan selama 5 tahun sehingga didapat 68 data sampel dalam penelitian ini. Penelitian ini menggunakan metode kuantitatif dengan teknik analisi regresi berganda. Hasil penelitian ini menunjukkan bahwa Leverage,Capital Intensity dan Inventory Intensity secara simultan berpengaruh signifikan terhadap Tax Avoidance. Secara parsial, Leverage dan Inventory Intensity berpengaruh positif signifikan terhadap Tax Avoidance, dan Capital Intensity berpengaruh negatif signifikan terhadap Tax Avoidance. ABSTRACT The government seeks to maximize tax revenue to improve the country's economy, while the company aims to reduce tax payments in order to maximize profits. This study aims to analyze or test the effect of Leverage, Capital Intensity and Inventory Intensity on Tax Avoidance in the automotive sub-sector listed on the Indonesia Stock Exchange (BEI) in 2020-2023. The population in this study are automotive sub-sector companies listed on the IDX in 2020-2023. The sampling technique used was purposive sampling and obtained 17 automotive companies with an observation period of 5 years so that 68 sample data were obtained in this study. This study uses quantitative methods with multiple regression analysis techniques. The results of this study indicate that Leverage, Capital Intensity and Inventory Intensity simultaneously have a significant effect on Tax Avoidance. Partially, Leverage and Inventory Intensity have a significant positive effect on Tax Avoidance, and Capital Intensity has a significant negative effect on Tax Avoidance.
THE ROLE OF SCHOOL SUPERVISORS IN CONTROLLING TEACHER QUALITY Fitri, Elsa; S, M. Nurzen; Pohan, Muhammad Munawir
PIONIR: JURNAL PENDIDIKAN Vol. 14 No. 1 (2025): PIONIR: JURNAL PENDIDIKAN
Publisher : Prodi PGMI FTK UIN Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/pjp.v14i1.27804

Abstract

The role of school supervisors is crucial in enhancing the quality of education; however, their effectiveness in the context of junior high schools in rural areas has yet to be extensively studied. This research aims to analyze the role of school supervisors in controlling teacher quality at SMAN 3 Sungai Penuh, focusing on six indicators: inspecting, advising, monitoring, coordinating, reporting, and performing leadership. Using a qualitative approach, data were collected through in-depth interviews with one school supervisor and two teachers. The results indicate that the supervisor has performed their role quite well, but some areas need improvement, such as contextualizing supervision, balancing monitoring efforts, and decisiveness in decision-making. Based on these findings, the research proposes a new model called "Integrative-Contextual School Supervision" (PSIK), which integrates various aspects of the supervisor's role within a holistic and adaptive framework. This model offers a more comprehensive approach to school supervision, considering the complexities of contemporary educational contexts. Implementing PSIK can improve the effectiveness of school supervision, teacher quality, and, ultimately, the overall quality of education. This study paves the way for developing school supervision practices that are more responsive to the challenges of 21st-century education.Keywords: School Supervisor, Controlling, Teacher Quality
Pemberdayaan Anak Pesisir Bengkulu Dalam Pemanfaatan Sumber Daya Alam (Cemara Laut) Melalui Edukasi Kearifan Lokal Di SDN 57 Kota Bengkulu Marwa, Muthi’ah; Fitri, Elsa; Fikri, Muhammad; Sestika, Syahwa; Bintang, Regina Varrelyn; Nopianti, Heni
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v4i2.1488

Abstract

Kegiatan pemberdayaan ini bertujuan untuk meningkatkan kesadaran ekologis dan keterampilan praktis anak-anak pesisir di Kelurahan Pasar Bengkulu melalui pemahaman tentang pemanfaatan pohon cemara laut. Anak-anak sebagai generasi penerus memiliki peran penting dalam menjaga kelestarian lingkungan, khususnya sejak usia dini. Program ini dilaksanakan melalui pelatihan partisipatif di SDN 57 Kota Bengkulu dengan pendekatan yang sederhana, komunikatif, dan menyenangkan. Materi disampaikan melalui media visual untuk memudahkan pemahaman. Hasil kegiatan menunjukkan tingginya antusiasme peserta serta peningkatan pemahaman mereka tentang pentingnya menjaga lingkungan pesisir dan potensi sumber daya alam lokal. Pendidikan berbasis kearifan lokal terbukti efektif dalam menyampaikan nilai-nilai perlindungan lingkungan sekaligus mengenalkan potensi ekonomi dari pemanfaatan pohon cemara laut. Kegiatan ini merekomendasikan adanya program lanjutan guna menjamin keberlanjutan peran generasi muda dalam menjaga lingkungan secara berkelanjutan.
KESANTUNAN BERBAHASA GENERASI ALPHA DALAM RUANG DIGITAL SEBUAH TINJAUAN SOSIOPRAGMATIK Fitri, Elsa; Saleh, Muhammad
Manifestasi: Jurnal Pendidikan dan Pengajaran Vol 5, No 3 (2025): NOVEMBER
Publisher : Manifestasi: Jurnal Pendidikan dan Pengajaran

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Abstract

AbstractThis study, "Reconstructing Digital Politeness in Generation Alpha," aims to describe the shifting meanings and practices of politeness in digital communication. The method used is descriptive qualitative, with data collection techniques including observation of digital interactions, conversation analysis, and in-depth interviews. The results show that Generation Alpha reconstructs politeness norms through multimodal expressions, such as the use of emojis, the normalization of teasing as a sign of closeness, and the assessment of politeness based on intention, not verbal form. Digital politeness is contextual, rapid, and platform-dependent, with a shift from linguistic formality to the ability to maintain social relationships. The study's conclusions confirm that politeness in Generation Alpha has not disappeared, but has transformed to suit the flexible and egalitarian nature of the digital space.
Co-Authors Andi Auliya Ramadhany Bintang, Regina Varrelyn Kusuma, Akla Triyan Marwa, Muthi’ah Muhammad Fikri Muhammad Munawir Pohan Muhammad Saleh Mustika , Ita Nopianti, Heni Rachmat Pramukty S, M. Nurzen Sembiring, Rinawati Sestika, Syahwa Suarti, Ayu Ritha Suryalena " Susanty Susanty, Susanty