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Analisis Pengaruh Digital Teknologi, Pengetahuan Pajak, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Baiq Nurafiza; Baiq Kisnawati; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to empirically examine the Effect Analysis of Digital Technology, Tax Knowledge, and Tax Socialization on Taxpayer Compliance at KPP Pratama Praya Lombok Tengah. So that the research variables consist of 3 (three) independent variables, namely Digital Technology (X1), Tax Knowledge (X2), and Tax Socialization (X3) and the dependent variable is Taxpayer Compliance (Y). The population of this study is individual taxpayers who are registered at KPP Pratama Praya Lombok Tengah. Samples were taken using a sampling technique that is incidental sampling. This study analyzed questionnaires from primary data derived from the answers of 100 individual taxpayers. Data were analyzed using SPSS 26. The results of this study indicate that Digital Technology has a significant effect on Taxpayer Compliance, Tax Knowledge has no significant effect on Taxpayer Compliance, and Tax Socialization has a significant effect on Taxpayer Compliance. The results of this study also show that the independent variables (Digital Technology, Tax Knowledge, Tax Socialization) are able to explain the dependent variable (Taxpayer Compliance) of 75.8%. While the remaining 24.2% Taxpayer Compliance is influenced by other variables outside this research model.
Pengaruh Kondisi Keuangan, Ukuran Perusahaan Dan Provibilitas Terhadap Penerimaan Opini Audit Going Concern Perusahaan Manufaktur Food And Beverage Ni Wayan Putri Darmayanti; Baiq Kisnawati; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

Public companies in Indonesia have experienced rapid development. This growth has led to an increasing demand for company financial reports. Investment decisions have become more challenging and uncertain for investors due to the outbreak of the coronavirus around the year 2019. The COVID-19 pandemic has not only impacted public health but also affected the country's economy, education, and social life in Indonesia. The food & beverage industry is one of the sectors that has been severely affected by this pandemic. Various factors contribute to companies receiving going concern audit opinions from auditors, such as financial conditions, company size, and profitability. The research method used in this study is a quantitative approach, and data analysis techniques include descriptive statistical analysis and logistic regression analysis. The population in this research consists of 30 food and beverage companies that have gone public and have been listed on the Indonesia Stock Exchange (IDX) during the years 2019 to 2022. The research findings indicate that the variables of financial conditions, company size, and profitability have respective significance values of 0.008, 0.008, and 0.011. This means that each variable has a dominant partial influence on going concern audit opinions
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur (Makanan Dan Minuman) Nursinta; Herawati Khotmi; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine and analyze the significant and direct influence of profitability and leverage on company value through dividend policy as an intervening variable in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2019-2022. The population in this research are food and beverage sector manufacturing companies on the Indonesia Stock Exchange (BEI). This research uses a documentation method with purposive sampling technique. The sample used was 9 companies out of 114 companies. The data analysis method used is Multiple Linear Regression. The research results show that profitability (X1) and leverage (X2) have a significant and direct effect on company value (Y) but dividend policy is unable to mediate between profitability and leverage on company value through dividend policy (Z) as an intervening variable.
Post Larvae Tolerance of Vaname Shrimp Under Salinity Stress With Spirullina Sp. Extract Supplementation: A Meta-Analysis Approach Lisanti, Elsa; Prameswary, Innes; Mardani, Oktantia Almira Putri; Taqiya, Rakhesa Izzah; Rabani, Wigar; Rusdi; Lisanti , Elsa
Jurnal Media Akuakultur Indonesia Vol 4 No 2 (2024): Indonesian Journal of Aquaculture Medium
Publisher : Program Studi Budidaya Perairan Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/mediaakuakultur.v4i2.4927

Abstract

Vaname shrimp (Litopenaeus vannamei) is one of Indonesia's fishery commodities with high economic value. In order to successfully cultivate vaname shrimp, it is important to consider the survival of shrimp during the post larval phase because it is one of the most crucial phases in shrimp survival. This article aims to determine the feeding of Spirulina sp. extract during the post larval period of vaname shrimp to increase the tolerance potential of salinity stress. This research uses a meta-analysis method by searching previous journals that are relevant with the topic of discussion. Furthermore, the articles that have been obtained are analyzed to form a discussion and conclusion. The results of the analysis shows the utilization of Spirulina sp. extract as an additional feed has a positive and significant effect on the weight gain and survival rate of vaname shrimp due the salinity stress. Significant results began to appear at 0.4% concentration of Spirulina and progressively increased as its concentration increased. However, the use of concentrations of Spirulina too much or too low showed a decreasing trend. These results indicate that Spirulina sp. can potentially be used as an additional feed for vaname shrimp
PENGARUH PENGGUNAAN MEDIA PEMBELAJARAN KAHOOT TERHADAP PENINGKATAN MOTIVASI DAN HASIL BELAJAR SISWA DISEKOLAH DASAR Muhajir; Rusdi; Annisa Rahmadani; Hasmalia; Indrawati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09, No. 04 Desember 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i4.16945

Abstract

One educational tool that can increase students' interest and motivation to learn is Kahoot. Research using the Kahoot app was also conducted in the only dasar school in one of the two provinces in Maros, UPTD Dasar Negeri 130 Inpres Gantarang Tompobulu, for fourth-grade students studying pancasila. The purpose of this study is to examine the effects of using Kahoot as an educational medium on student learning outcomes. The sample population used in this study is made up of students in grades IV, whereas the sample size that was selected is a subset of approximately fifteen students. The type of analysis used in this study is experimentation analysis using the method of experimentation.One Posttest and Pretest Group. The data collection technique used is called a test. According to the study, there are differences in the learning outcomes before and after the experiment.
IMPLEMENTASI LITERASI DIGITAL DALAM PROSES PEMBELAJARAN DI SD INPRES BORONGRAPPO Andi Paida; Dian Suparti; Rusdi; Nurjannah; Nur Azmi M
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 3 (2024): Volume 09 No. 03 September 2024.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i3.17034

Abstract

The aim of this research is to determine the implementation of digital literacy in the social studies learning process at SD Inpres Borongrappo, Bontomarannu District, Gowa Regency. Digital Literacy is understood as the ability to understand and use information in various sources and presented in digital form via electronic devices such as computers, cellphones and tablets, Ginanjar (Glitser 2007). The research method used is a qualitative research method. The research location was carried out at the Inores Borongrappo Elementary School, Bontomarannu sub-district, Gowa Regency. The focus of this research is the implementation of digital literacy in social studies learning at Inores Borongrappo Elementary School, Gowa Regency. Data collection techniques are carried out through interviews, observation, documentation. The data analysis method in this research is interaction analysis (Interactive Analysis) with the steps taken are data presentation, data reduction, data presentation and drawing conclusions or verification. Implementation of digital literacy in social studies learning at Inpres Borongrappo Elementary School itself uses Google, Google forms, and applications such as Canva Quiziz and Kahoot. By using these three systems or applications, teachers can provide material and assignments in them and can be accessed by students easily so that students can quickly respond to what has been instructed by the teachers in the virtual class. Students in the social studies learning process are more interested in using computer and internet-based learning media, because this speeds up the acquisition of learning information. One thing that students often use is Brainly and Wikipedia. Apart from that, the use of devices really helps students in finding learning resources that are not found in textbooks.  
BUDAYA ORGANISASI SYCHOPANCY TERHADAP MODEL POLITIK ORGANISASI CLIENTELISME PNS NAGAN RAYA Ranti; Rahmat Hidayat, Muhammad; Rusdi
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 1 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i1.3525

Abstract

This study focuses on investigating the relationship between the organizational culture of sycophancy and the organizational political model of clientelism among civil servants (PNS) in Nagan Raya. The sampling method applied in this research is stratified random sampling, with a total sample size of 257 civil servants from Nagan Raya. Data collection was conducted through a survey technique using a questionnaire as the data collection instrument. Data analysis was performed using a simple regression model calculated through the SPSS 24 software. The findings reveal that the organizational culture of sycophancy influences the organizational political model of clientelism among civil servants in Nagan Raya, as evidenced by a calculated t-value (t-count) of 12.020, which is greater than the critical t-value (t-table) of 1.650. The independent variable in this study explains 35.9% of its influence on the dependent variable.
Pelatihan Aplikasi Augmented Reality Bagi Guru Bidang Studi IPS Untuk Menunjang Pembelajaran Digital Di Kota Makassar Hasni; Syawaluddin, Ahmad; Padli, Feri; Rusdi
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024): Volume 02 Nomor 02 (Oktober 2024)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ininnawa.v2i2.5297

Abstract

In today's digital era, information and communication technology has become an integral part of the learning process. One promising innovation in education is Augmented Reality (AR), which can improve learners' interaction and understanding of the subject matter. Augmented Reality (AR) application training for Social Science (IPS) teachers in SMP Makassar City aims to improve teachers' knowledge and skills in utilizing AR technology to support digital learning. This activity was carried out for three days with the method of introducing theory, practicing the use of applications, and preparing AR-based learning materials. The training results show significant improvements in teachers' knowledge and skills, as well as motivation to use technology in learning. However, there are challenges related to infrastructure and resistance to change. Therefore, continuous support is needed for the implementation of AR in learning.
PERAN BADAN USAHA MILIK DESA (BUMDes) DALAM MENINGKATKAN PEREKONOMIAN DESA TAMBANG RAMBANG KECAMATAN RAMBANG KUANG KABUPATEN OGAN ILIR: - Lestari, Delfiazi; Rusdi; Rismawati
Lentera Jurnal Manajemen Vol. 2 No. 1 (2024): LENTERA JURNAL MANAJEMEN
Publisher : Lentera Ilmu Madani

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Abstract

Tujuan Penelitian ini adalah untuk mengetahui bagaimana Peran Badan Usaha Milik Desa (BUMDes) dalam meningkatkan perekonomian desa Tambang Rambang kecamatan Rambang Kuang kabupaten Ogan Ilir serta mengetahui hal-hal apa saja yang menghambat Peran Badan Usaha Milik Desa (BUMDes) dalam Meningkatkan Perekonomian Desa Tambang Rambang Kecamatan Rambang Kuang Kabupaten Ogan Ilir. Metode penelitian yang digunakan adalah pendekatan kualitatif dan jenis penelitian bersifat deskriftif. Hasil penelitian menunjukkan bahwa peran Badan Usaha Milik Desa Dalam Meningkatkan Perekonomian Desa Tambang Rambang Kecamatan Rambang Kuang Kabupaten Ogan Ilir sudah sudah dirasakan oleh masyarakat tetapi belum optimal karena terdapat faktor penghambat seperti Kurang Kompeten Sumber Daya Manusia, Minimnya Anggaran dan Kurang Partisipasi Masyarakat dan Sarana dan Prasarana Kurang memadai. Oleh karena itu, perlu terobosan baru supaya BUMDes Maju Bersama Desa Tambang Rambang bisa menjadi penunjang untuk meningkatkan perekonomian desa.
Differences in Mean Anti-Pertussis Antibody Levels in Children with Acellular Pertussis Immunization and Whole Pertussis Without Booster Rezki, Wenny Rahmalia; Rinang Mariko; Rizanda Machmud; Rusdi; Asrawati; Indra Ihsan
Bioscientia Medicina : Journal of Biomedicine and Translational Research Vol. 8 No. 7 (2024): Bioscientia Medicina: Journal of Biomedicine & Translational Research
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/bsm.v8i7.1022

Abstract

Background: The incidence of pertussis is increasing every year, especially in developing countries. Low immunization coverage and decreased immunity are some of the factors causing the re-increase in pertussis cases. The protection provided by the pertussis vaccine whole and acellular pertussis given as a baby will decrease with age. This study aims to determine the difference in mean levels of anti-pertussis antibodies in children who received acellular pertussis and whole pertussis immunization without a booster. Methods: A cross-sectional study was carried out at the pediatric polyclinic of Dr. M. Djamil General Hospital Padang from December 2022 to December 2023. Research subjects were children aged 5-9 years with a history of whole pertussis immunization (DPwT) 3 times or acellular pertussis immunization (DPaT) 3 times. The research subjects were examined for anti-pertussis antibody titers using the ELISA technique. Results: Thirty-four children with a history of DPwT immunization 3 times and 34 children with a history of DPwT immunization 3 times were research subjects, with mean age 6.94±1.49 in the DPwT group and 6.88 ±1.61 in the DPaT group. The mean anti-pertussis antibody level in the DPwT group (9.54 IU/mL) was higher than the DPaT group (6.96 IU/mL) but was not statistically significant (p>0.05). The average antibody results showed that the antibody levels in both groups were below the antibody titer threshold that provides protection against pertussis. The results of the analysis showed that there was a significant difference in the incidence of AEFI between the DPwT and DPaT immunization groups (p<0.05). Conclusion: There was no difference in anti-pertussis antibody levels in children who received DPwT and DPaT immunization 3 times. Pertussis immunization is a required booster so that antibody levels are sufficient to provide protection against pertussis.
Co-Authors -, Maison Abdi Hudzaifah Kosasih Adi Mansar Adi Wahyu Adnan Afriani, Arikah Putri Ainur Rachman Alvira Damayanti ANDI PAIDA Andi Surya Anugerah Andrayani, Anisa Anisa Ainun Nalda Aniswita Annalia Wardhani Annisa Utami Anwar, Zakiyah Aprijon Efendi Arara, Fakhriya Bilad Arif Sudarmanto, Arif Ariffianti, Indah Armiani Asmaul Husnah Asra, Ridho ASRAWATI Baiq Nurafiza Baiq Regitha Puji Meilantika Binahayati Rusyidi Chaeril Syafri Citra Windani Mambang Sari Cut Mega Putri Dalilul Falihin Damrus, Damrus Dedy Febry Rachman Desiana Dessy Wardiah, Dessy Devriliana T, Dinda Dhita Tsurayya Dian Suparti Doni saputra Dwi Pramesti. Y Efendi, Aprijon` Eka Putri, Latifaturrahmi Elsa Lisanti Elvina Setiawati Endang Kartini Endang Mayora Endro, Eki Ermiati Ervizal AMZU Eva Chundrayetti Fachry Abda El Rahman Fahmi Sidiq Faida Musa’ad Faizatul Fajariah Fajri, Chairul Fitrisia, Azmi Fiza Al Zenyta, Navynda Fouad Larhzizer Gema Hista Medika Habib Adly Haida Fitri Hakmi Wahyudi Halomoan Hamdi Harmen Hamdi Harmen Haria, Yesaya Hasmalia Hasni Hendra Naldi Henny Setyawati Henra Malik Hidayani Hidayat, Muhammad Rahmat Hj. Erviva Fariantin I MADE SUARDANA I Nengah Arsana Ida Ayu Nursanty Indra Ihsan Indrawati Inka Gustimaya, Nizarani insana maria Iskandar, Elsa Junaidi Junaidi Karomah, Ana Khaerul Hadi Khotmi, Herawati Kisnawati, Baiq Kurnia Rakhman, Dedi Laili Rahayuwati Lalu Mimbar Lestari, Delfiazi Lily Hanefarezan Asbulah Lisanti , Elsa Lisantie, Elsa Lisra Uliana Lubis, Muhammad Syukran Yamin Lubis M. Ilham Akbar Sabri M. Imamuddin Manar, Primadhika Al Mardani Mardani, Oktantia Almira Putri Marshanda Yuwinancy Masrun Mayetti Minahari Moh Habibuddin Morisna, Titin Muh Rustiawan Ardiansyah Muh. Haris Zubaidillah Muh. Said MUHAJIR MUHAMMAD ALI Muhammad Aris Muhammad Imran Muhammad Rahmat Hidayat Muhammad Riska Muhammad Zulfadli Murisa, Wadah Mustaghfirin Muzakir Natasya, Kezia Salsia Nessa Ni Ketut Arunika Brahmantari Ni Luh Ayu Sekar Suryani Ni Wayan Putri Darmayanti Nirmalasari Nola Nari Nst, Mangsur Nur Aisya Nur Azmi M Nur Ikhsan, Muhammad Nuri Andarwulan Nurjannah Nursinta Nuruddaroini, M. Ahim Sulthan Padli, Feri Patrianto, Theta Pongre'kun, Regina Prameswary, Innes Putra, Zainal Putri Reno Kemala Sari Rabani, Wigar Rachmadani, Fairuz Najla Rachmaniar, Vira Adistya Rahmadal Weni Rahmadani, Annisa Rahmanizar, Cut Sarah Rahmat Hidayat, Muhammad Rahmi Lestari Ranti Ratna Wardani Ratna Yuliawati Ratna Yuliawati, Ratna Restuning Widiasih Rezki, Wenny Rahmalia Ria Kilala Riantoni, Cicyn Ricky Febriansyah Rinang Mariko Rismawati Risnawita Rizanda Machmud Rizhal Hendi Ristanto Rizky Pratama Putra Perkasa Robi Budi Yandra Roswita Rosy Hutami ROSYIA WARDANI Roza Sani Aidah Ruslan Rusli sapanli, kastana Saputra, Rifky Adi Sari Utami Hidayati Sari, Deva Dewiyana Simanjuntak, Hengki Slamet Wahyudi Sofiati Wardah Sopian Saori SRI RAHAYU SUGIYANTO Sukamto, Ika Sumiyarsi Sukma Hidayat Kurnia Abadi Supriadi Supriadi Surahman Hidayat Sutriyono Su’da Al Muntazah Syaharuddin Syaiful Amri Syarifah Balkis Syawaluddin, Ahmad Sylvetri Lestari Taqiya, Rakhesa Izzah Tasnim Rahmat Tasya, Ananda Taufiq Abdulah Trisnawati, Nika Fetria Tung, Serene En Hui Ulfiyani Asdiansyuri Upik Yelianti Virginia, Zana Wahdini Wahidin, Nurhalis Wedra Aprison Whalsen Duli Agus Lauh Wulan Agus Utami, Annisa Yolan Hardika Pratama Yosef Leu Maing Deni Kurniadi Sunjaya Supriyati Yudistira Yuliati, Ni Nyoman Yusdiah Pertiwi Yusri Dianne Jurnalis Zainal Arifin Hoesein Zulfi Fadhlurrahman Zulkifli ⁠⁠Muchamad Subulul Hikam