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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Learning Community : Jurnal Pendidikan Luar Sekolah JURNAL PENDIDIKAN TAMBUSAI Jambura Accounting Review Jurnal Abdimas Mahakam PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN Jurnal Akuntansi dan Governance Jurnal Dialektika Informatika (Detika) Journal of English Language and Education Amkop Management Accounting Review (AMAR) Jurnal Pengabdian Masyarakat Bangsa Journal of Fundamental Management (JFM) TECHNOVATE Media Riset Bisnis Ekonomi Sains dan Terapan
Hartinah, Siti
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Gamification on Cryptocurrencies to Increase Public Investment Interest Sakmar, Moeng; Surya, Rizky Andhika; Hartinah, Siti
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 2 No. 1 (2025): January 2025
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.2.1.2025.1-9

Abstract

The development of cryptocurrencies continues to experience a very rapid in-crease with the prediction of average growth of more than 1 million investors every month around the world. However, it is different in Indonesia, people do not know widely what cryptocurrency is and how to invest in cryptocurrency. The Indonesian Ministry of Trade noted that in the second quarter (Q2) of 2020, cryptocurrency investors experienced an increase of up to 6.4 million investors, but when compared to the total population of Indonesia, this figure is still very far below 1%, plus economic conditions after the Coronavirus pandemic are getting worse. discourage people from investing. When viewed from the fundamental side, cryptocurrency assets can be said to be quite strong against the pandemic, compared to the stock market and mutual funds listed on the Indonesian stock exchange (IDX) which have decreased due to the coronavirus pandemic. In this study, we propose a gamification method by focusing on the introduction of cryptocurrency investments with the aim that people in Indonesia can be more familiar with and invest in cryptocurrency, the methods, and systems that we propose will at the same time reward users in the form of crypto assets to attract people to better understand the opportunities. investing in cryptocurrency.
Development of Classical Guidance Service Based on Social and Emotional Learning (SEL) to Improve the Intrapersonal Aspects of Student’s Learning Ma’mun, Sukron; Hartinah, Siti; Sudibyo, Hanung
Journal of English Language and Education Vol 10, No 2 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i2.683

Abstract

This study aims to: (1) identify students' needs for classical guidance services based on Social and Emotional Learning (SEL) in improving intrapersonal learning, (2) design the development of classical guidance services based on SEL, (3) test the effectiveness of these services in improving students' intrapersonal learning aspects at MAN 1 Tegal City. This study uses a research and development method with the ADDIE model from Dick and Carey. Data collection techniques include questionnaires, observations, validation sheets, interviews, literature studies, and documentation. The study population consisted of 482 class XI students of MAN 1 Tegal City, which were divided into control classes and experimental classes. Data analysis was carried out through normality tests, validity, reliability, t-tests, and media feasibility and effectiveness tests. The results of the study indicate that the classical guidance service module based on SEL has a significant effect on improving students' intrapersonal skills. Analysis of teacher and student needs includes media selection, format, compilation of questions and answers, and design of media applications. Validation from three experts showed that the material aspect scored 90.62%, while the media aspect reached 93.75%. The effectiveness of the module was proven by the increase in student learning outcomes, where the pre-test score of the experimental class increased from 13.89% to 83.34% in the post-test. These results confirm that the SEL-based classical guidance service module has a positive impact on students' intrapersonal skills in learning.
PENGARUH KOMITMEN ORGANISASI, MOTIVASI KERJA DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI PADA UPT PUSKESMAS CIPAYUNG Hartinah, Siti; Marlapa, Eri
Journal of Fundamental Management (JFM) Vol 5, No 1 (2025): MARET 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jfm.v5i1.23364

Abstract

Penelitian ini berujuan untuk mengetahui pengaruh komitmen organisasi, motivasi kerja dan beban kerja terhadap kinerja pegawai pada UPT Puskesmas Cipayung, baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah seluruh pegawai UPT Puskesmas Cipayung. Sampel yang di gunakan dalam penelitian ini adalah 40 responden dengan teknik sampling jenuh. Metode pengambilan sampel dilakukan dengan metode kuantitatif. Penelitian ini menggunakan teknik analisa SEM dan pengolahan data menggunakan Partial Least Square (PLS). Penelitian ini membuktikan bahwa Komitmen Organisasi berpengaruh positif dan signifikan terhadap Kinerja Pegawai, Motivasi Kerja berpengaruh positif dan signifikan terhadap Kinerja Pegawai, Beban Kerja berpengaruh positif dan signifikan terhadap Kinerja Pegawai pada UPT Puskesmas Cipayung. Kata Kunci: Komitmen Organisasi, Motivasi Kerja dan Beban Kerja, Kinerja Pegawai.
Tax Agressiveness: Study on Food And Beverage Company Listed In Indonesia and Thailand Tahliya, Thiya; Hartinah, Siti
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2919

Abstract

This research aims to examine the impact of Inventory Intensity, Profitability, and Firm Size on tax aggressiveness undertaken by the Company. Tax aggressiveness can be carried out both legally (tax avoidance) and illegally (tax evasion) with the aim of minimizing the company's tax burden, which can certainly harm a country. This research employs the panel data regression analysis technique utilizing E-views 12 software. The population in this study focuses on food and beverage corporations registered on the Indonesia Stock Exchange (BEI) and the Stock Exchange of Thailand (SET). The sampling method utilized was purposive sampling, resulting in a final total of 26 corporations on the IDX and 15 corporations on the SET. The test results indicate that Inventory Intensity for BEI companies has no significant impact on tax aggressiveness. Next, Inventory Intensity of SET Companies has a significant negative impact on Tax Aggressiveness. Profitability of BEI and SET Companies has no significant impact on Tax Aggressiveness Practices, whereas the Firm Size of BEI and SET Companies influence Tax Aggressiveness Practices significantly
DETERMINAN AKUNTANSI RUMAH TANGGA Hartinah, Siti; Lestari, Rindu Ferdina; Triwarti, Hairul; Bahiroh, Eloh
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.477

Abstract

This study aims to analyze the influence of financial literacy and financial behavior on the implementation of household accounting among housewives in the South Larangan area of Tangerang City. The research design used an associative quantitative approach. Primary data were collected through questionnaires from 35 housewives selected through random sampling. Data analysis was performed using multiple linear regression using SPSS, preceded by validity, reliability, and classical assumption tests (normality, heteroscedasticity, multicollinearity).The results indicate that financial literacy and financial behavior positively and significantly influence the implementation of household accounting. Good financial literacy improves housewives' ability to manage finances, while disciplined financial behavior (budgeting, control, and saving) directly contributes to the effectiveness of accounting practices. These findings support the Theory of Planned Behavior, indicating that positive attitudes and perceived behavioral control, driven by financial literacy and behavior, shape effective household accounting intentions and actions. Contribution to practice/policy: Beneficial for housewives and assists families in systematic financial management. This research focuses only on housewives in the Larangan Selatan and does not cover a wider area. Keywords : Accounting, household, Financial Literacy and Financial Behavior
Pelatihan Parafrasa dan Aplikasi Parafrasa Mahasiswa Fakultas Teknik Universitas Mulawarman Marwah Ulwatunnisa; Arifin, Syaiful; Hartinah, Siti; Putri, Afra Apriliyanti Kusuma
Jurnal Abdimas Mahakam Vol. 8 No. 01 (2024): Januari
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v8i01.2615

Abstract

Sejak masuk perkuliahan, mahasiswa seharusnya diberi pembekalan mengenai cara menghindari plagiat dalam karya tulis ilmiah. Parafrasa menjadi salah satu alternatif pencegahan plagiat sekaligus meningkatkan kompetensi mahasiswa dalam bidang tulis menulis. Oleh karena itu, Pengabdian Kepada Masyarakat ini bertujuan untuk memberi pelatihan kepada mahasiswa, mengenai parafrasa dan aplikasi parafrasa. Parafrasa dapat dimanfaatkan dalam perkuliahan, khususnya dalam pembuatan karya tulis ilmiah. Aplikasi parafrasa mudah digunakan dan dapat diakses secara daring. Kegiatan ini dilaksanakan secara luring di Fakultas Teknik Universitas Mulawarman, tanggal 31 Mei 2023. Ada 45 peserta yang mengikuti kegiatan ini. Tahapan kegiatan pelatihan ini yaitu, peserta diberi materi terkait parafrasa, jenis-jenis dan aplikas yang dapat digunakan. Aplikasi yang digunakan yaitu Smodin, Spinner.id dan Paraphrasing Tool dari Quillbot. Setelah itu, peserta diminta mempraktikan cara parafrasa menggunakan aplikasi. Dalam pelaksanaannya peserta diberi Pretest dan Postest. Hasilnya terlihat peningkatan dalam pemahaman mengenai parafrasa. Secara keseluruhan peserta dapat menggunakan aplikasi tersebut.
OPTIMASI HYPERPARAMETER PADA XGBOOST UNTUK PREDIKSI KUALITAS UDARA DI KOTA URBAN INDONESIA Sakmar, Moeng; Ramadhany, Emha Diambang; Hartinah, Siti; Surya, Rizky Andhika
Jurnal Dialektika Informatika (Detika) Vol. 6 No. 1 (2025): Jurnal Dialektika Informatika(Detika) Vol.6 No.1 Desember 2025
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/detika.v6i1.15962

Abstract

Polusi udara di kota-kota urban Indonesia telah menjadi tantangan lingkungan kritis dengan dampak serius terhadap kesehatan publik dan keberlanjutan ekosistem. Maka pengembangan sistem prediksi kualitas udara yang cepat dan akurat (seperti Indeks Standar Pencemar Udara/PSI) sangat esensial sebagai mekanisme peringatan dini dan dasar pengambilan kebijakan mitigasi. Metode ensemble machine learning, khususnya Extreme Gradient Boosting (XGBoost), menunjukkan potensi unggul dalam menangani kompleksitas dan non-linearitas data polutan di lingkungan urban. Kinerja maksimal model XGBoost sangat bergantung pada penentuan hyperparameter optimal. Penelitian prediksi kualitas udara yang berfokus pada wilayah Indonesia sering kali belum mengimplementasikan strategi optimasi yang mendalam, sehingga membatasi akurasi prediktif model terhadap dinamika polusi lokal. Penelitian ini bertujuan mengoptimalkan hyperparameter model XGBoost menggunakan kerangka kerja Bayesian Optimization Optuna untuk meningkatkan performa prediksi kualitas udara. Data historis kualitas udara, termasuk konsentrasi polutan utama dan parameter meteorologi, digunakan untuk melatih dan mengevaluasi model. Optimasi dilakukan dengan membandingkan model XGBoost yang disetel melalui Optuna dengan model XGBoost baseline serta model Random Forest sebagai pembanding. Evaluasi kinerja menggunakan metrik regresi standar, termasuk Root Mean Square Error (RMSE) dan Mean Absolute Error (MAE). Hasil penelitian ditemukan optimasi hyperparameter secara substansial meningkatkan robustnes dan akurasi model XGBoost. Model XGBoost yang dioptimalkan oleh Optuna mencapai nilai RMSE terendah dan R-squared tertinggi, yang membuktikan superioritasnya dibandingkan model baseline dan pembanding. Temuan ini menegaskan peran optimasi otomatis dalam menghasilkan sistem prediktif kualitas udara yang presisi. Model XGBoost yang diusulkan dapat diadopsi oleh otoritas lingkungan sebagai alat operasional yang efektif untuk manajemen kualitas udara berbasis data di kota urban Indonesia.
Pengaruh Pengaruh Tax planning dan Nilai Perusahaan terhadap Tax avoidance dengan Ukuran Perusahaan sebagai variabel mediasi Putri, Stena; Hartinah, Siti
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v7i1.240

Abstract

Pada kajian ini mengkaji dampak perencanaan pajak serta nilai perusahaan pada praktik penghindaran pajak dengan ukuran perusahaan sebagai variabel perantara. Kebaruan penelitian ini terletak pada penggunaan ukuran perusahaan sebagai variabel mediasi. Penelitian menerapkan pendekatan kuantitatif berbasis data sekunder dari catatan keuangan tahunan perusahaan manufaktur subsektor makanan serta minuman yang tercatat di Bursa Efek Indonesia periode 2020–2024. Sampel penelitian terdiri atas 24 observasi yang dipilih melalui purposive sampling, dengan analisis regresi data panel menerapkan EViews 10. Perolehan studi ini mengindikasikan bahwasanya perencanaan pajak berdampak signifikan pada penghindaran pajak, sementara nilai perusahaan serta ukuran perusahaan tidak berdampak secara parsial. Selain itu, perencanaan pajak dan nilai perusahaan tidak berdampak pada ukuran perusahaan. Namun, secara simultan, perencanaan pajak, nilai perusahaan, serta ukuran perusahaan berdampak signifikan pada penghindaran pajak. Uji mediasi mengindikasikan bahwasanya ukuran perusahaan tidak memediasi pengaruh perencanaan pajak maupun nilai perusahaan terhadap penghindaran pajak, sehingga perencanaan pajak terbukti memiliki pengaruh langsung terhadap praktik penghindaran pajak.
Co-Authors Ais, Ghina Ridahatul Arifin, Syaiful Aulia, Muhammad Immawan Bahiroh, Eloh Dheni Koerniawan Eri Marlapa Fitria, Aldina Hanung Sudibyo, Hanung Hasani, Muhammad Azam Irliana Faiqotul Himmah LESTARI, Rindu Ferdina Lilik Pranata Marwah Ulwatunnisa Ma’mun, Sukron Niswatul Imsiyah Putri, Afra Apriliyanti Kusuma Putri, Stena ramadhany, emha diambang Riziq, Ahmad Fatih Rizky Andhika Surya, Rizky Andhika Sakmar, Moeng Tahliya, Thiya Triwarti, Hairul Widiandana, Panggah Wiwin Hendriani