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All Journal Jurnal Riset Hesti Medan Akper Kesdam I/BB Medan Jurnal Keperawatan dan Fisioterapi (JKF) Jurnal Pengmas Kestra (JPK) Madani: Multidisciplinary Scientific Journal Media Akuntansi Perpajakan
Sitorus, Riris
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The Effect of Aromayoga on Body Weight of Contraceptive Injection Acceptors Experiencing Side Effects Sitorus, Riris; Sihotang, Grace Erlyn Damayanti; Astari, Resha; Br. Barus, Eva Solina
JURNAL KEPERAWATAN DAN FISIOTERAPI (JKF) Vol. 8 No. 1 (2025): Jurnal Keperawatan dan Fisioterapi (JKF)
Publisher : Fakultas Keperawatan dan Fisioterapi Institut Kesehatan Medistra Lubuk Pakam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35451/tc8z0977

Abstract

Background: The three-month injectable contraceptive remains a popular hormonal method owing to its convenience and efficacy. Nevertheless, weight gain is a common adverse effect that often prompts discontinuation. Aromayoga—a therapeutic combination of aromatherapy and yoga—has emerged as a potential non-pharmacological strategy to mitigate this problem by restoring hormonal balance, relieving stress, and improving metabolic activity. Objective: This study sought to examine the impact of aromayoga on body weight among women using the three-month injectable contraceptive who experienced weight gain as a side effect. Methods: A quasi-experimental design employing a pretest–posttest control group approach was implemented. The study involved 30 women of reproductive age using the three-month injectable contraceptive, equally divided into an intervention group (n = 15) and a control group (n = 15). The aromayoga sessions were administered over a four-week period, three times weekly, with each session lasting 30 minutes. Statistical analyses were performed using paired-sample and independent t-tests.Results: The intervention group demonstrated a significant reduction in body weight with a mean decrease of 1.5 kg (p = 0.002), whereas the control group exhibited a mean weight increase of 0.3 kg (p = 0.084). Independent t-test analysis revealed a statistically significant difference between the two groups following the intervention (p = 0.015). Conclusions: The findings indicate that aromayoga is an effective non-pharmacological intervention for reducing weight gain among users of the three-month injectable contraceptive. Incorporating aromayoga into community health programs could promote user comfort and support the continued use of contraceptive methods.
Pengaruh Transfer Pricing dan Sales Growth Terhadap Tax Avoidance dengan Profitabilitas Sebagai Variabel Moderating widiyantoro, Cahya Sukma; Sitorus, Riris
Media Akuntansi Perpajakan Vol 5, No 1 (2020): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v5i1.4182

Abstract

Penelitian ini bermaksud untuk mendeteksi pengaruh transfer pricing dan sales growth terhadap tax avoidance dengan profitabilitas sebagai variabel moderating. Dimana transfer pricing dan sales growth sebagai variabel independen sebaliknya tax avoidance sebagai variabel dependen serta profitabilitas sebagai variabel moderasi. Populasi dalam observasi ini yakni perusahaan manufaktur pada sektor industri barang konsumsi yang tercantum di Bursa Efek Indonesia (BEI). Mekanisme pengambilan sampel dalam observasi ini menggunakan teknik purposive sampling dan terdapat 16 sampel perusahaan yang berhasil masuk sebagai kriteria selama tahun 2014-2018. Pemeriksaan dalam hipotesis ini memmanfaatkan program STATA sebagai alat uji.Mekanisme analisis dalam data diuji dengan uji statistik deskriptif, korelasi, uji moltikolinearitas, uji heteroskedastisitas, dan uji autokorelasi. Uji hipotesis dapat mempertimbangkan dari hasil analisis regres. Hasil obeservasi dalam riset ini membuktikan bahwa transfer pricing berpengaruh negatif dan tidak signifikan terhadap tax avoidance, sales growth berpengaruh negatif dan tidak signifikan terhadap tax avoidance, profitabilitas berpengaruh negatif dan tidak signifikan terhadap tax avoidance, moderasi profitabilitas tidak mampu memperkuat hubungan transfer pricing terhadap tax avoidance serta moderasi profitabilitas tidak mampu memperkuat hubungan sales growth terhadap tax avoidancePenelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh perencanaan pajak dan penilaian risiko pajak pada kepatuhan wajib pajak dengan pengetahuan pajak sebagai moderasi. Metode yang digunakan adalah metode pengukuran dengan menyebarkan kuesioner dan data yang didapat diolah menggunakan Smart PLS.Kata Kunci : transfer pricing, sales growth, tax avoidance, dan profitabilitas
Co-Authors Anuhgera, Diah Evawanna Astari, Resha Br Barus, Eva Solina Br. Barus, Eva Solina Damayanti S, Grace Erlyn Damayanti, Grace Erlyn Debi Dinha Octora Diah Evawanna Anugerah Dwi Handayani Dwi Handayani Ginting, Samuel Jalilah, Nikma Liesmayani, Elvi Era Nikmah Jalila Ritonga Pulungan, Susi Andriany Ritonga, Nikmah Jalilah S, Grace Erlyn Damayanti Sihotang, Grace Erlyn Damayanti Simarmata, Juni Mariati Telova, Yurizki widiyantoro, Cahya Sukma Yessy Arisman