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The Effect of Profitability, Liquidity, and Leverage on Tax Agresiveness with Corporate Governance as Moderating Variable Dianawati, Dianawati; Agustina, Linda
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.41626

The purpose of this study is to analyze the effect of corporate governance in moderating the relationship between profitability, liquidity, and leverage on tax aggressiveness. The study population includes financial companies listed in the Corporate Governance Perception Index (CGPI) for the 2015-2017 periods as many as 60 companies. This study used purposive sampling technique and obtained 48 companies with 35 units of analysis after reducing 13 outlier data. Data collection techniques are documentation and data analysis using descriptive statistical and inferential statistical analysis. Hypothesis testing uses the absolute difference test. The results showed that corporate governance moderates the effect of liquidity on tax aggressiveness. However, corporate governance does not moderate the relationship between profitability and leverage on tax aggressiveness. Meanwhile, profitability, liquidity, and leverage do not affect tax aggressiveness. The conclusion of the research shows the role of corporate governance in moderating the relationship between liquidity and corporate tax aggressiveness. Research findings prove the important role of corporate governance in suppressing tax aggressiveness. Properly organized corporate governance can increase transparency in corporate management to achieve company goals and reduce aggressive tax actions. Keywords: Tax Aggressiveness, Profitability, Liquidity, Leverage, Corporate Governance

The Effect of Profitability, Liquidity, and Leverage on Tax Agresiveness with Corporate Governance as Moderating Variable Dianawati, Dianawati; Agustina, Linda
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.41626

The purpose of this study is to analyze the effect of corporate governance in moderating the relationship between profitability, liquidity, and leverage on tax aggressiveness. The study population includes financial companies listed in the Corporate Governance Perception Index (CGPI) for the 2015-2017 periods as many as 60 companies. This study used purposive sampling technique and obtained 48 companies with 35 units of analysis after reducing 13 outlier data. Data collection techniques are documentation and data analysis using descriptive statistical and inferential statistical analysis. Hypothesis testing uses the absolute difference test. The results showed that corporate governance moderates the effect of liquidity on tax aggressiveness. However, corporate governance does not moderate the relationship between profitability and leverage on tax aggressiveness. Meanwhile, profitability, liquidity, and leverage do not affect tax aggressiveness. The conclusion of the research shows the role of corporate governance in moderating the relationship between liquidity and corporate tax aggressiveness. Research findings prove the important role of corporate governance in suppressing tax aggressiveness. Properly organized corporate governance can increase transparency in corporate management to achieve company goals and reduce aggressive tax actions. Keywords: Tax Aggressiveness, Profitability, Liquidity, Leverage, Corporate Governance

Implentasi Akad Qard Dalam Kaitannya Dengan Sifat Ta’awun ProHajj Pada Bank Muamalat KCP Sumenep Muh. Ridho Sudianto; Dianawati, Dianawati
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 1 (2023): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Dalam perbankan Syariah terdapat kegiatan usaha, diantaranya penyaluran dana melalui prinsip pinjam meminjam yang disebut dengan akad qard{. Akad qard{ merupakan akad pinjaman antara dua pihak, dimana pihak pertama meminjamkan harta kepada pihak kedua sebagai pinjaman uang tanpa mengharapkan imbalan atas peminjaman tersebut. Akad ini dapat membantu nasabah untuk menggunakan produk Prohajj. Sifat ta’awun yang ditunjukan dalam dalam program Prohajj ini sangat membantu masyarakat yang ingin mendapatkan porsi haji. Permasalahan yang diangkat dalam penelitian ini bagaimana sifat ta’awun yang terlihat dalam implementasi akad qard{ dalam prohajj, yang dijabarkan dalam dua tujuan yaitu, pertama untuk mengetahui bagaimana implementasi akad qard{ dalam kaitannya dengan sifat ta’awun Prohajj dan yang kedua untuk mengetahui faktor mempengaruhi nasabah menggunakan prohajj pada Bank Muamalat Indonesia KCP Sumenep. Untuk mengetahui lebih dalam maka peneliti menggunakan pendekatan penelitian kualitatif deskriptif. Sumber data yang digunakan adalah data primer dan sekunder, sedangkan teknik pengumpulan data yang digunakan dengan memakai wawancara, observasi, dan dokumentasi. Implementasi akad qard{ dalam kaitannya dengan sifat ta’awun Prohajj pada Bank Muamalat Indonesia KCP Sumenep, ialah karena adanya bentuk tolong menolong antara pihak bank dan nasabah dimana pihak bank membantu nasabah untuk mendapatkan porsi haji melalui pembiayaan prohajj dan nasabah memberikan timbal balik kepada bank berupa upah pada akad waka>lah bil ujrah. Adapun faktor yang mempengaruhi nasabah menggunakan prohajj pada Bank Muamalat Indonesia KCP adanya kesadaran diri untuk melaksanakan ibadah haji dan diperkuat adanya promosi prohajj yang diberikan oleh bank kepada nasabah yang bisa diporsikan bersama keluarga sehingga nasabah tertarik menggunakan produk prohajj.

ANALYSIS OF RHETORICAL AND FIGURATIVE LANGUAGE STYLES IN GEGURITAN COLLECTION DJAKA LODANG MAGAZINE FEBRUARY-MAY 2014 EDITION Dianawati, Dianawati; Bagiya, Bagiya; Rochimansyah, Rochimansyah
Jurnal Ilmu Bahasa, Sastra dan Pengajarannya Vol. 4 No. 1 (2025): Jurnal Ilmu Bahasa, Sastra dan Pengajarannya
Publisher : Department Javanese Literature and Language Education in Collaboration with Faculty of Teacher Training and Education Muhammadiyah University of Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/jibsp.v4i1.6160

This study aims to describe the rhetorical and figurative language styles in geguritan (traditional poetry forms in Javanese) collection of Djaka Lodang magazine in February-May 2014 edition. This type of research is qualitative research. Data collection used documentation technique. Data analysis used descriptive method. The result of the research shows that the language style in the collection of geguritan of Djaka Lodang magazine in February-May 2014 edition consists of rhetorical language style from 69 geguritan including: alliteration, assonance, anastrophe, apostrophe, asindenton, polysindenton, periphrasis, chiasmus, ellipsis, euphemism, hysteron proteron, pleonasm and tautology, erotesis, silepsis, correction, and hyperbole. The figurative language styles of the 69 geguritan include: simile, metaphor, personification, epithet, synecdoke, metonymy, antonomasia, irony, cynicism, sarcasm, and paranomasia. The collection of geguritan in the February-May 2014 edition of Djaka Lodang magazine illustrates that stylistic elements in a poem can add an aesthetic touch and enrich the meaning.

Survei Pola Kuantitas Peresepan Antibiotik di Tiga Rumah Sakit di Indonesia dengan Penatagunaan Antimikroba Digital Natadidjaja, Ronald Irwanto; Lekok, Widyawati; Ariyani, Aziza; Adlani, Hadianti; Adianto, Raymond; Maharani, Ronaningtyas; Sumarsono, Hadi; Yenny, Yenny; Samira, Jihan; Hairunisa, Nany; Amalia, Husnun; Faradila, Meutia Atika; Fadilah, Tubagus Ferdi; Kalumpiu, Joice Viladelvia; Yuliana, Yuliana; Mulyani, Sri; Anggiat, Desi; Marja, Triyoko Septio; Pertiwi, Iin Indra; Dianawati, Dianawati; Legoh, Grace Nerry; Rantung, Alvin Lekonardo
Jurnal Biomedika dan Kesehatan Vol 8 No 2 (2025)
Publisher : Fakultas Kedokteran Universitas Trisakti

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

Background Antimicrobial Stewardship Program (ASP) is very essential. There are three categories of antimicrobial agents as recommended by WHO: Access, Watch and Reserve. e-RASPRO, a digital ASP model, may alter antibiotic prescribing patterns by prioritizing Access category antibiotic prescribing. Methods Our manuscript presented a quantitative survey on antibiotic prescribing patterns within 3 months and 9 months before and after implementing digital electronic-RASPRO (e-RASPRO) in three Indonesian hospitals, utilizing retrospective inpatient data. This analysis included the appropriateness of empirical antibiotic prescribing and the quantity of antibiotic prescribing based on each category. Results In the first 3 months, we found that 90.16%, 83.98%, and 81.15% of patients were included in Type 1 Risk Stratification. The appropriateness of initial empirical antibiotic prescribing with the digital guideline on antimicrobial use of e-RASPRO in three hospitals was 81.59%, 76.09% and 24.48%, respectively. Within 9 months after implementing e-RASPRO in Hospital A and B and within 3 months in Hospital C, there was a trend of reduced quantity of Watch category antibiotic prescribing of 54.93% (-58.86% per inpatient), 21.11% (-9.97% per inpatient), and 8.59% (-4.15% per inpatient), respectively. There was a 12.42% (+2.61 % per inpatient) and 223.17% (+268.83% per inpatient) increase in the quantity of Access category antibiotic prescribing in Hospitals A and B, while in Hospital C, the quantity decreased by 6.81% (-2.29% per inpatient). Conclusions There are changes in antibiotic prescribing patterns, particularly in the antibiotics included in the Watch and Access categories following the implementation of e-RASPRO. The relationship between digital antimicrobial stewardship use and the results still needs further research.

DIVERSIFIKASI PRODUK TURUNAN IKAN LELE PADA POKHLASAR MAKMUR SEJAHTERA ACEH TAMIANG Adnan, Adnan; Baihaqi, Baihaqi; Imran, Imran; Hanisah, Hanisah; Dianawati, Dianawati; Amilda, Yenni
Journal of Community Empowerment Vol 4, No 2 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i2.34009

ABSTRAK Pengabdian kepada masyarakat (PKM) ini bertujuan untuk memperkenalkan aneka produk turunan berbahan ikan lele oleh pokhlasar makmur sejahtera melalui diversifikasi produk. Kegiatan ini dipilih karena tersedianya produk ikan lele yang dihasilkan oleh pokdakan tanah berongga-sido urep sekaligus menciptakan nilai tambah terhadap produk itu. Metode yang digunakan adalah participatory action research dan transfer teknologi melalui tahapan kegiatan diantaranya koordinasi, sosialisasi, pelaksanaan kegiatan serta monitoring dan evaluasi. Dari pendampingan yang dilakukan terjadi peningkatan nilai tambah produk melalui diversifkasi produk turunan ikan lele dari produk ikan lele segar menjadi aneka produk turunan antaranya kue bawang lele, keripik lele dan bakso lele. Selain aktifitas pembuatan produk turunan ikan lele, beberapa aktifitas lainnya juga dilakukan dan tercatat dalam lembar pre dan post test dimana terjadi peningkatan kapasitas anggota pokhlasar makmur sejahtera dimana68% anggota kelompok paham dengan materi pembuatan adonan aneka produk turunan ikan lele, sedangkan pada materi inovasi dan pengembangan produk, 32% anggota kelompok cukup memahami materi yang disampaikan oleh narasumber. Terkait materi teknik dan proses pengemasan produk 23% anggota pokhlasar sangat memahami isian materi selama pendampingan berlangsung. Disimpulkan bahwa terjadi peningkatan kapasitas anggota dari 37,3% menjadi 58,4% paska pelatihan dilakukan. Hal ini memperlihatkan bahwa diversifikasi produk turunan itu berdampak langsung terhadap peningkatan pendapatan bagi setiap anggota pokhlasar makmur sejahtera. Kata kunci: diversifikasi; ikan lele; pokhlasar; teknologi; aceh tamiang ABSTRACTThis Community Service Program (PKM) aims to introduce various catfish-based derivative products by the pokhlasar makmur sejahtera group through product diversification. This activity was chosen due to the availability of catfish products produced by the pokdakan tanah berongga sido urep group, while also creating added value for the product. The method used was participatory action research and technology transfer through several stages of activities, including coordination, socialization, implementation, as well as monitoring and evaluation. Through the assistance provided, there was an increase in the added value of the products through the diversification of catfish derivative products, transforming fresh catfish into various processed products such as catfish onion crackers, catfish chips, and catfish meatballs. In addition to producing derivative catfish products, several other activities were also carried out and recorded in pre- and post-test forms, which showed an increase in the capacity of the pokhlasar makmur sejahtera members. The results indicated that 68% of group members understood the material on making dough for various catfish derivative products, while 32% of members adequately understood the material on product innovation and development delivered by the resource person. Regarding the material on product packaging techniques and processes, 23% of members demonstrated a strong understanding of the content during the assistance period. It can be concluded that the capacity of members increased from 37.3% to 58.4% after the training. This shows that product diversification had a direct impact on increasing the income of each member of the pokhlasar makmur sejahtera group. Keywords: divercification; catfish; pokhlasar; technology; aceh tamiang

PEMBERDAYAAN MASYARAKAT MELALUI BUDIDAYA SAPI POTONG TERINTEGRASI SAWIT SEBAGAI BAHAN PAKAN TERNAK DI DESA SIMPANG PEUT Dianawati, Dianawati; Muslimah, Muslimah; Asnawi, Asnawi; Muhammad Zain Basriwijaya, Kiagus
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 7 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i7.2701-2709

Kegiatan ini bertujuan untuk menganalisis pemberdayaan masyarakat di Desa Simpang Peut melalui pengembangan budidaya sapi potong yang terintegrasi dengan perkebunan sawit sebagai sumber pakan ternak. Desa Simpang Peut, yang memiliki potensi besar dalam sektor pertanian dan peternakan, menghadapi tantangan dalam pemanfaatan sawit sebagai bahan pakan ternak yang optimal. Melalui program pengabdian masyarakat ini, masyarakat diberikan pelatihan dan pendampingan dalam budidaya sapi potong dengan memanfaatkan limbah kelapa sawit, seperti daun dan tandan kosong, sebagai pakan. Pendekatan integrasi antara peternakan sapi potong dan perkebunan sawit diharapkan dapat meningkatkan produktivitas ternak serta memberikan dampak positif terhadap pendapatan masyarakat desa. Program ini melibatkan kolaborasi antara para petani, peternak, dan pemangku kepentingan lainnya dalam rangka menciptakan keberlanjutan ekonomi dan kesejahteraan masyarakat. Hasil yang diharapkan dari program ini adalah meningkatnya pengetahuan dan keterampilan masyarakat dalam budidaya sapi potong, pemanfaatan sumber daya lokal secara efisien, serta peningkatan kesejahteraan masyarakat melalui peningkatan pendapatan dari sektor peternakan yang terintegrasi dengan sawit.

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