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All Journal Jurnal Riset dan Kajian Pendidikan Fisika Biocelebes Jurnal Hubungan Internasional Health Notions Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Equity International Journal of Community Service JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Ilmu Ekonomi dan Sosial (JIES) BIOMA : Jurnal Biologi dan Pembelajarannya Al-Khidmah Jurnal Pengabdian Masyarakat Datokarama English Education Journal (deejournal) Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Agrikan: Jurnal Agribisnis Perikanan Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Sistem Cerdas dan Rekayasa Innovative: Journal Of Social Science Research Naradidik: Journal of Education & Pedagogy Jurnal Pengabdian Masyarakat Bangsa Journal of Multidisciplinary Science: MIKAILALSYS JAKBS Journal Education and Government Wiyata PEDAMAS (Pengabdian Kepada Masyarakat) International Journal of Social Science and Community Service Equity Artikula
Safira, Safira
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Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017- 2021) Sugiarti, Sugiarti; Safira, Safira
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 2 (2023): JULI 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i2.23486

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Objek penelitian ini adalah perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017 - 2021. Penentuan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan sampel sebanyak 30 perusahaan dengan periode 5 tahun. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS versi 26. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak. Sedangkan leverage tidak berpengaruh terhadap penghindaran pajak.Kata kunci: Penghindaran Pajak, Profitabilitas, Leverage, Ukuran Perusahaan.
Faktor – Faktor yang Mempengaruhi Muzaki terhadap Kepatuhan Membayar Zakat Safira, Safira
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 1 (2023): Maret 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i1.21895

Abstract

This study aims to determine the factors that influence the compliance of muzaki in paying zakat. The object of this research is Civil Servants (PNS) at the Head Office of the Directorate General of Customs and Excise Rawamangun who are Muslim. The data used is primary data with the technique of distributing questionnaires to respondents to respondents, namely Civil Servants (PNS) at the Head Office of the Directorate General of Customs and Excise Rawamangun. The data is processed using PLS. The results of this study indicate that the variable of worship has a positive and significant effect on compliance with zakat payments, while the variables of knowledge, wealth, income and government have no significant effect on compliance with zakat payments.
Impact of Fintech and Risk Management on The Sustainability Performance of MSMEs (Micro, Small and Medium Enterprises) Safira, Safira; Agustina, Ahadiah; Hidayanti, Nur Fitri; Mukhlishin, Mukhlishin
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10160

Abstract

This study aims to analyse the impact of Fintech and Risk Management on the Sustainability Performance of MSMEs in Mataram City. Using a quantitative approach, this study involved 100 MSMEs that have adopted Fintech services in the sub-district cakranegara and sub-district mataram areas. Data was collected through a 5-point Interval scale-based questionnaire and analysed using multiple linear regression with SPSS software version 22. The results showed that Fintech has a significant effect of 27.8% on MSME Sustainability Performance, while Risk Management has a significant effect of 53%. These findings highlight the importance of digital financial literacy and strategic risk management implementation in supporting MSME business sustainability. This research recommends MSME players to optimally utilise Fintech services and implement structured risk management. In addition, government policies are expected to facilitate digital financial literacy training and provide technical guidance on risk management for MSMEs. With this approach, Fintech will not only improve MSME competitiveness but also strengthen their business sustainability in the digital economy era. Keywords: Financial Technology (Fintech); Risk Management; Sustainability Performance MSMEs.
Analisis Forensik Kasus Pembacokan: Studi Kasus di RSUD Langsa Ardivan, Marcel; Safira, Safira; Rabbi, Athaya; Hazira, Hazira; Putri, Armelia; Herawati, Netty
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20002

Abstract

Indonesia, as a state governed by law, upholds the supremacy of legal justice, particularly in addressing criminal acts such as homicide. One prevalent form of crime against life is violence involving sharp objects, often resulting in stab or incised wounds to vital body parts such as the neck. This study employs a case report method and library research to examine the legal and medicolegal aspects of a murder case involving sharp force trauma. The analyzed case involves a male victim with severe open wounds on the neck, head, and arm caused by a sharp weapon. Postmortem examination revealed that the cause of death was massive bleeding due to the severance of major blood vessels in the neck. From a medicolegal perspective, the incident qualifies as a criminal offense under Article 338 of the Indonesian Criminal Code, which addresses homicide. This study highlights the critical role of forensic medicine in determining the cause of death and providing scientific evidence to support the legal process.
Impact of Fintech and Risk Management on The Sustainability Performance of MSMEs (Micro, Small and Medium Enterprises) Safira, Safira; Agustina, Ahadiah; Hidayanti, Nur Fitri; Mukhlishin, Mukhlishin
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10160

Abstract

This study aims to analyse the impact of Fintech and Risk Management on the Sustainability Performance of MSMEs in Mataram City. Using a quantitative approach, this study involved 100 MSMEs that have adopted Fintech services in the sub-district cakranegara and sub-district mataram areas. Data was collected through a 5-point Interval scale-based questionnaire and analysed using multiple linear regression with SPSS software version 22. The results showed that Fintech has a significant effect of 27.8% on MSME Sustainability Performance, while Risk Management has a significant effect of 53%. These findings highlight the importance of digital financial literacy and strategic risk management implementation in supporting MSME business sustainability. This research recommends MSME players to optimally utilise Fintech services and implement structured risk management. In addition, government policies are expected to facilitate digital financial literacy training and provide technical guidance on risk management for MSMEs. With this approach, Fintech will not only improve MSME competitiveness but also strengthen their business sustainability in the digital economy era. Keywords: Financial Technology (Fintech); Risk Management; Sustainability Performance MSMEs.
Pemanfaatan Diapers Bekas Pakai Menjadi Pot Bunga Upaya Menjaga Keseimbangan Alam Berkelanjutan Hikamah, Siti Roudlotul; Dudiarti, Diah; Safira, Safira; Handini , Witri; Agus Bahtiyar, Muhammad Rifal; Syaugy, Muhammad; Hariyanto, Hariyanto
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): SEPTEMBER-DESEMBER
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v5i3.4884

Abstract

The service aims to reduce plastic waste, especially used diapers, to maintain the balance of the natural ecosystem. Diapers are disposable diapers used by babies, toddlers, and the elderly. Increasing the use of diapers can ease the work of families for those who do not have babysitters or nurses. The impact behind its practicality has a big impact on the environment, namely polluting water and soil, which are basic human needs, so it is necessary to have good diapress processing, because diapress contains plastic, which is difficult to decompose. One of the efforts made to reduce diapers and maintain environmental conditions so that they are not polluted is by managing diaper waste into something useful and valuable, such as flower pots. Flower pots are made using the Asset-Based Community Development (ABCD) method, which consists of discovery (studying), dream (dreaming), design (designing), define (determining goals), and destiny (doing). Utilizing diapers in flower pots can reduce the accumulation of rubbish, thereby preventing the danger of flooding, preserving the natural ecosystem, and beautifying the environment.
Pelaksanaan Penerapan Model Pembelajaran Guided Inquiry untuk Meningkatkan Kemampuan Berfikir Kritis Siswa Kelas XI IIS Pada Mata Pelajaran Sosiologi SMAN 1 Tanjung Mutiara Safira, Safira; Nurlizawati, Nurlizawati
Naradidik: Journal of Education and Pedagogy Vol. 2 No. 3 (2023): Naradidik: Journal of Education & Pedagogy (September 2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/nara.v2i3.150

Abstract

Penelitian ini dilatar belakangi rendahnya kemampuan berpikir kritis peserta didik kelas XI IIS 1 SMAN I Tanjung Mutiara pada mata pelajaran Sosiologi. Untuk itu penelitian ini bertujuan untuk menganalisis peningkatkan kemampuan berpikir kritis peserta didik kelas XI IIS 1 dengan pelaksanaan penggunaan model pembelajaran Guided Inquiry pada materi Konflik sosial. Pendekatan yang digunakan adalah Penelitian Tindakan Kelas (Classroom Action Research) yang terdiri dari tahap perencanaan, pelaksanaan tindakan, pengamatan, dan refleksi. Subjek penelitian ini adalah siswa kelas XI IIS 1 SMAN 1 Tanjung Mutiara. Instrumen penelitian yang digunakan adalah soal tes dan panduan observasi untuk mengukur kemampuan berpikir kritis siswa . Teknik analisa yang digunakan adalah analisis data kualitatif dan kuantitatif. Teori yang digunakan dalam penelitian ini yaitu teori konstruktivisme. Hasil penelitian pelaksanaan penggunaan model pembelajaran guided inquiry dapat meningkatkan kemampuan berpikir kritis siswa. Hal tersebut dibuktikkan dengan meningkatnya hasil rata-rata persentase kemampuan berpikir kritis siswa. Yaitu pada kondisi awal rata-rata hasil persentase kemampuan berpikir kritis siswa yaitu sebesar 63,12 dan setelah dilaksanakan pembelajaran dengan menggunakan model guided inquiry pada siklus I rata-rata skor persentase kemampuan berpikir kritis siswa meningkat mencapai angka 75,8, yang artinya terjadinya peningkatan kemampuan berpikir kritis siswa sebesar 12,68% . Setelah penelitian dilanjutkan ke siklus II kemampuan berpikir kritis siswa meningkat dengan rata-rata persentase 90,0 yang artinya terjadinya peningkatan 14,2% sehingga menjadikan kemampuan berpikir kritis siswa kelas XI IIS 1 SMAN 1 Tanjung Mutiara termasuk ketagori baik.
Natural Soap Making Training with Business-Economic Value for Communities in Kembangan District Melzatia, Shinta; Safira, Safira; Amam, Amam; Badruzzaman, Jabar; Gumilar, Rangga Prebawa
International Journal of Social Science and Community Service Vol. 3 No. 4 (2025): October
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i4.95

Abstract

The need for environmentally friendly products that are safe for health is increasing, including natural soaps that are free of harmful chemicals. Kembangan sub-district has abundant potential resources such as palm or coconut oil as the basis for making soap, but has not been optimally utilized. This community service activity aims to empower the community through training in making natural soap with business-economic value. The implementation method starts from a needs survey, preparation of training modules, soap making practices, to marketing strategies. The training participants consisted of micro and small-scale home-based businesses. The evaluation results showed active participation reaching 90%, with 80% of participants successfully making quality soap and 70% interested in developing a natural soap business. The main obstacles are limited tools, materials, and mentoring time. However, through collaboration with business partners and the government, this training can support economic independence based on MSMEs and environmental conservation. This program also encourages the formation of new business communities and increases community capacity in digital production and marketing. In conclusion, this training is effective in improving skills and opening up business opportunities based on local potential in a sustainable manner in Kembangan District.
The Relationship Between Screen Time Duration And Speech Delay In Children Aged 0-6 Years In Malang City Safira, Safira; Sanjaya, Ayling; Santoso, Anna Lewi
Health Notions Vol 10, No 3 (2026): March
Publisher : Humanistic Network for Science and Technology (HNST)

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

Abstract

Excessive screen time in early childhood can affect various aspects of development, including speech abilities. This study aims to determine the relationship between screen time duration and the occurrence of speech delay in children aged 0–6 years in Malang City. A case–control design was used with a total of 60 children, consisting of 30 children with speech delay and 30 children with normal speech development. Data were collected using a questionnaire measuring daily screen time duration and the Developmental Pre-Screening Questionnaire (KPSP) to assess developmental status. Statistical analysis using the Chi-Square test showed a significant relationship between screen time duration and speech delay (p = 0.000). The findings indicate that children exposed to screen time for more than one hour per day have a higher risk of experiencing speech delay compared to those with limited exposure. These results highlight the important role of parents in supervising and limiting the use of digital media. By reducing screen time and increasing direct interaction, children’s speech and language development can be better supported. This study concludes that managing screen time is a crucial step in preventing speech delay in early childhood
Implementation of the Indonesia Sustainable Palm Oil (ISPO) Policy on Oil Palm Plantations in West Kalimantan Suratiningsih, Dewi; Hardilina, Hardilina; Anugrah, Akhmad Rifky Setya; Safira, Safira; Puspita, Dea
Jurnal Hubungan Internasional Vol. 12 No. 2 (2024)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jhi.v12i2.15505

Abstract

When it comes to palm oil, Indonesia dominates the global market. However, the European Union Parliament’s Renewable Energy Directive (RED) policy created roadblocks for the Indonesian palm oil industry’s European exports because the product did not adhere to sustainability principles. In 2009, Indonesia adopted the Indonesian Sustainable Palm Oil (ISPO) policy in response to the European Union’s RED. This policy aims to promote sustainable practices on oil palm plantations. The government of Indonesia is likewise working to increase ISPO’s visibility abroad. Regarding Indonesian provinces, West Kalimantan has the third-largest area dedicated to oil palm plantations. However, only a few palm oil producers have obtained ISPO certification. This study aims to determine why the ISPO policy was ineffective in West Kalimantan by examining the challenges of enforcing the policy through the lenses of sustainable development and policy implementation. A descriptive qualitative method was applied, with data gathered through in-depth interviews, observation, and documentation. Non-specific policy substance, information restrictions, governmental policies not supporting implementation, and probable distribution problems among the parties engaged in execution were only a few factors this study cited impeding the ISPO policy implementation in West Kalimantan.
Co-Authors Abdul Rahman Adrian Adrian Afandi, Benny Agus Bahtiyar, Muhammad Rifal Agusti, Mufida Dwi Ahadiah Agustina Aini, Rukmi Nur Amam, Amam Anawati, Sri Anna Lewi Santoso Annawaty Annawaty, Annawaty Anugrah, Akhmad Rifky Setya Apriana, Dhea Resky Ardivan, Marcel Ayling Sanjaya Badruzzaman, Jabar Dewi Suratiningsih Dewi, Febriana Mulya Djohan, Sjamsu Dudiarti, Diah Dwiyanti , Selfin Eko Suyanto Erna Setiany Gian Villany Golwa Gumilar, Rangga Prebawa Hadi, Putra Pratomo Handini , Witri Hardilina, Hardilina Hari Setiyawati HARIYANTO HARIYANTO Hartin, Siti Sofia Hazira, Hazira Hidayanti, Nur Fitri hidayat, dwi taufik Hikamah, Siti Roudlotul Hutbah, Hutbah I Dewa Putu Nyeneng I Gusti Ayu Arwati Ibrahim, Sitti Mardia Ingrat, Intan Wahid Insani, Fitra Sawfla Karim, Elfhy Yanti Karimuna, Siti Rabbani La Kamisi, Haryati Lahata, Astid Pratiwi Liambo, Putri Yuliyanti Maharani, Keisya Amalia Meliyawati, Meliyawati Mentary, Putri Muhammad Hassan Massaty, Muhammad Hassan Muhammad Nur Rizqi Mukhlishin, Mukhlishin N. A. Rumiasih Nabiilah, Rifdah Neisya, Shava Netty Herawati Nizar, Zahwa Nur Ain Nur Hidayat Nurhalisa, Nurhalisa Nurjanana Nurjanana Nurlizawati, Nurlizawati Pamessangi, Andi Arif Pattinasrani, Merlyn Vitaloka Pradita, Bagas Pratiwi, Riri Puji Rahayu Puspita, Dea Putra, H. Alfan Putra, Muh. Fadil Pratama Putri, Armelia Putri, Indah Prihandini Utami Rabbi, Athaya Rachmawati, Annisa Noor Raden Mohamad Herdian Bhakti Rahmin, Ririn Ali Rusmawan Rusmawan, Rusmawan Sabara, Mega Saing, Zubair Sakti, Clariza Garda Sari, Bulan Sari, Wika Purnama Selfia, Siti sherly sherly Shinta Melzatia Siti Choiriah Siti Rabbani Karimuna Slamet Kurniawan Fahrurozi Sugiarti Sugiarti Suharmadi Suharmadi Sunarto Amus Syair, Wika Purnama Syaugy, Muhammad Tappo, Liberty Mendila Tia, Sarni Titdoy, Dewi Toto Suharto Udin, Similanti Umi Nurjanah, Umi Wati, Galuh Rachma Wiwit Suprihatiningsih Yanti Karim, Elfhy Yanti, Wa Ode Yudhi Herliansyah Yulius Hari