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All Journal Journal of Business and Management MEDIAPSI JETLi Cessie : Jurnal Ilmiah Hukum JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of English Teaching and Linguistics Studies Journal of Humanities Education Management Accounting and Transportation Multidisciplinary Indonesian Center Journal
Nugraha, Indra
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Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Transportation Other

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Determining Company Strategy Using Balanced Scorecard Framework: Case Study Hakmaz Taba Sharia Hotel Nugraha, Indra; Mulyono, Nur Budi
Journal of Business and Management Vol 6, No 1 (2017)
Publisher : Journal of Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.09 KB)

Abstract

AbstractNowadays, hotel is a primary need for travelers and tourist. As a moeslem-majority country, Indonesia at least should be supporting sharia-based hospitality industry. HTS Hotel is a sharia-based hotel which located in Lubuklinggau, South Sumatra. The region itself also have high developtment that attract many tourism. HTS hotel performances must be researched in order to balance the region improvement, and competition. The author will elaborate the factor in the perspective of Balance Scorecard Framework and then generated new strategy that appropiate with condition of HTS Hotel as the final outcomes of this research. The author will assess the performance through questionnaire and interviewing the stakeholder of HTS hotel. In previous years, HTS Hotel management has never been able to achieve the Strategy set. This happens because in the earlier time of the developtment of HTS Hotel the top management using classical method which estimates are based on the personal demand of HTS Hotel top management, while defining KPIs actually should be measured either by the method of the Balanced Scorecard (BSC), which makes the generated strategy is more realistic and can be achieved by the company during the period such as expected. Keywords: Hotel, KPI, Performance Management, Tourism, Balance Scorecard
Keterampilan Berpikir Kritis dan Perannya terhadap Toleransi Beragama Murid SMA Nugraha, Indra; Maslihah, Sri; Misbach, Ifa Hanifah
Mediapsi Vol 6, No 2 (2020): DECEMBER
Publisher : MEDIAPSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.mps.2020.006.02.6

Abstract

The Role of Firm Size in Strengthening the Relationship between Profitability, Capital Structure, and Affiliated Transactions on Tax Advoidance Nugraha, Indra; Rachmat, Radhi Abdul Halim
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.17

Abstract

Purpose: The purpose of this study is to determine the effect of profitability, capital structure, and affiliate transactions on tax avoidance practices, with firm size as a moderating variable. Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) and classical assumption testing uses the eviews 13 application. Finding: Profitability and affiliated transactions have a negative effect on tax avoidance behavior and capital structure has a positive effect on tax avoidance behavior, while firm size as a moderation cannot strengthen profitability, capital structure and affiliated transactions on tax avoidance behavior. Implication: Providing insights for tax policy makers and regulators on factors that influence tax avoidance in companies and are important for company management, providing important information on how financial and operational decisions can affect tax liabilities, and tax authorities can develop more effective strategies to improve tax compliance. Originality: The originality of this study lies in its specific geographical focus, innovative methodological approach, comprehensive integration of variables, and potential broad practical implications. This study contributes significantly to the academic and practical literature in the field of corporate tax and financial management, especially in the context of a developing country like Indonesia.
How Indonesian Students View Code-Mixing in Daily Conversations Nugraha, Indra; Jaelani, Alan; Sukma, Bayu Permana
Journal of English Teaching and Linguistics Studies (JET Li) Vol 6, No 2 (2024): Journal of English Teaching and Linguistics Studies (JET Li)
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55215/jetli.v6i2.10407

Abstract

Multilingualism in Indonesia refers to local or regional languages as the first or mother tongue, Bahasa Indonesia as the second or official language, and foreign languages in which English is the most spoken foreign language in Indonesia. Such a condition may bring us to code-mixing. Code-mixing is using more than one language or language variety in conversation. To some linguists, code-mixing is perceived as a negative phenomenon for several reasons, such as reducing the sense of necessity to use the 'original' language of the speakers. However, this view might only be found among the older generation. How about the younger generation's perception of the code-mixing phenomenon? This study explores the students' perception of code-mixing in daily conversations. The study used a questionnaire-based research method and involved 83 respondents from majors such as English education, Islamic broadcasting communication, and management aged 18-23. The results show that 73.5% of the respondents consider code-mixing a normal phenomenon in daily conversations. Furthermore, 51.8% of the respondents perceive code-mixing as usual while engaging in conversation, 41% as a positive phenomenon due to bilingual capacity, and only 7.2% perceive code-mixing as a negative one regarding disrespectful reasons to Bahasa Indonesia.
Pengembangan Media Pembelajaran Pasca Kerta pada Materi Kerajaan Nusantara di Kelas IV SD Nugraha, Indra; Saleh, Yopa Taufik; Huda, Nandini
Journal of Humanities Education Management Accounting and Transportation Vol 2, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v2i1.5157

Abstract

Penelitian ini membahas bagaimana pengembangan media papan scrabble kerajaan nusantara (PASCA KERTA) pada materi kerajaan nusantara pada siswa di kelas IV SD. Tujuan dari penelitian ini yaitu untuk mengembangan media pembelajaran PASCA KERTA pada materi kerajaan nusantara di kelas IV SD. Pengembangan media pembelajaran ini menggunakan model ADDIE yang prosesnya terdiri atas tahapan berikut. Analysis (analisis), Design (perancangan), Development (pengembangan), Implementation (implementasi), dan Evaluation (evaluasi). Subjek penelitian ini adalah siswa kelas IV Sekolah Dasar yaitu SDN 2 Sukarasa, dan SDN 3 Sukarasa dengan jumlah keseluruhan 15 siswa. Penelitian ini terdapat 1 tahapan yaitu angket respon siswa. Teknik dan pengumpulan data menggunakan lembar validasi ahli, tes, dan angket. Hasil pengembangan media pembelajaran PASCA KERTA memperoleh keterangan sangat baik dengan memperoleh persentase 93 % menurut ahli media, sedangkan dari validasi materi pada media PASCA KERTA memperoleh keterangan sangat baik menurut validasi ahli materi dengan persentase 100% sedangkan validasi bahasa pada media PASCA KERTA memperoleh nilai dengan keterangan baik dengan persentase 93%. Hasil penilaian angket respon siswa terhadap media PASCA KERTA untuk kelompok kecil memperoleh pessentase 97% dengan keterangan sangat baik dan kelompok besar memperoleh persentase 93 % dengan keterangan sangat baik.
The Role of Firm Size in Strengthening the Relationship between Profitability, Capital Structure, and Affiliated Transactions on Tax Advoidance Nugraha, Indra; Rachmat, Radhi Abdul Halim
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.17

Abstract

Purpose: The purpose of this study is to determine the effect of profitability, capital structure, and affiliate transactions on tax avoidance practices, with firm size as a moderating variable. Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) and classical assumption testing uses the eviews 13 application. Finding: Profitability and affiliated transactions have a negative effect on tax avoidance behavior and capital structure has a positive effect on tax avoidance behavior, while firm size as a moderation cannot strengthen profitability, capital structure and affiliated transactions on tax avoidance behavior. Implication: Providing insights for tax policy makers and regulators on factors that influence tax avoidance in companies and are important for company management, providing important information on how financial and operational decisions can affect tax liabilities, and tax authorities can develop more effective strategies to improve tax compliance. Originality: The originality of this study lies in its specific geographical focus, innovative methodological approach, comprehensive integration of variables, and potential broad practical implications. This study contributes significantly to the academic and practical literature in the field of corporate tax and financial management, especially in the context of a developing country like Indonesia.
DISCOURSE ISSUES IN ENGLISH LANGUAGE TEACHING Nugraha, Indra
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.599

Abstract

The relationship between linguistics and language education is particularly interesting to follow. In language education, especially English, linguistics provides information on language rules and structure knowledge. However, due to the notion that teaching English language must be taught in a multilingual environment and intercultural approach, linguistics must also provide a complete description of language. To describe language in use, discourse is the key. To linguistic students, discourse is a familiar term, while to some language education students, the term may be unfamiliar. This raises many issues, including what is discourse. Is it important to learn? Is it relatable to language education, particularly English? To answer these questions, we need to take a glimpse of discourse analysis.  
Hiperseksualitas sebagai bentuk kekerasan seksual Nugraha, Indra; Rizki, Muhamad; Aulia, Siti Tazkia; Salsabila, Syafa Sandana
Cessie : Jurnal Ilmiah Hukum Vol. 2 No. 2 (2023): Cessie: Jurnal Ilmiah Hukum
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cessie.v2i2.992

Abstract

Kekerasan seksual merupakan isu yang terus mencuat di masyarakat Indonesia. Setiap tahun, laporan mengenai kekerasan seksual muncul dan menjadi perhatian utama. Kekerasan seksual melibatkan pemaksaan tindakan seksual tanpa persetujuan, melibatkan berbagai bentuk tekanan, pemaksaan, bahkan tindakan kekerasan dalam konteks rumah tangga. Dampak kekerasan seksual tidak hanya terbatas pada kerusakan fisik, melainkan juga mencakup dampak serius pada kesejahteraan mental korban. Keluarga memiliki peran krusial dalam mengatur berbagai aspek kehidupan manusia, termasuk hubungan seksual. Namun, kompleksitas muncul ketika kasus kekerasan dalam rumah tangga (KDRT) terlibat, terutama saat perilaku hiperseksual dan temperamen yang tidak stabil menjadi faktor kontributor yang signifikan. Hiperseksualitas mencerminkan dorongan seksual yang sangat tinggi dan sulit dikendalikan, dan bisa mencakup tekanan, pemaksaan, atau bahkan tindakan kekerasan. Identifikasi dan penanganan kasus KDRT yang melibatkan perilaku hiperseksual menjadi tantangan besar. Dibutuhkan penelitian lebih lanjut untuk memahami dengan lebih baik kompleksitas hubungan antara perilaku hiperseksual dan KDRT. Pandangan praktisi hukum juga menjadi kunci dalam memahami kerangka hukum yang relevan. Harapannya adalah menciptakan lingkungan keluarga yang bebas dari kekerasan seksual dan menjaga kesejahteraan semua anggota keluarga.
How Indonesian Students View Code-Mixing in Daily Conversations Nugraha, Indra; Jaelani, Alan; Sukma, Bayu Permana
Journal of English Teaching and Linguistics Studies (JET Li) Vol 6, No 2 (2024): Journal of English Teaching and Linguistics Studies (JET Li)
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55215/jetli.v6i2.10407

Abstract

Multilingualism in Indonesia refers to local or regional languages as the first or mother tongue, Bahasa Indonesia as the second or official language, and foreign languages in which English is the most spoken foreign language in Indonesia. Such a condition may bring us to code-mixing. Code-mixing is using more than one language or language variety in conversation. To some linguists, code-mixing is perceived as a negative phenomenon for several reasons, such as reducing the sense of necessity to use the 'original' language of the speakers. However, this view might only be found among the older generation. How about the younger generation's perception of the code-mixing phenomenon? This study explores the students' perception of code-mixing in daily conversations. The study used a questionnaire-based research method and involved 83 respondents from majors such as English education, Islamic broadcasting communication, and management aged 18-23. The results show that 73.5% of the respondents consider code-mixing a normal phenomenon in daily conversations. Furthermore, 51.8% of the respondents perceive code-mixing as usual while engaging in conversation, 41% as a positive phenomenon due to bilingual capacity, and only 7.2% perceive code-mixing as a negative one regarding disrespectful reasons to Bahasa Indonesia.
Keterampilan Berpikir Kritis dan Perannya terhadap Toleransi Beragama Murid SMA Nugraha, Indra; Maslihah, Sri; Misbach, Ifa Hanifah
Mediapsi Vol 6 No 2 (2020): DECEMBER
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.mps.2020.006.02.6

Abstract

The goal of this research was to test the idea that critical thinking skills are related to religious tolerance, which has been understudied within existing psychological studies. To verify this idea, we conducted a correlational survey among a sample of 400 high school students in Bandung who were recruited based on multistage cluster sampling. The results showed as hypothesized that critical thinking skills were significantly and positively correlated with religious tolerance. High critical thinking skills were hence associated with high religious tolerance and vice versa, low critical thinking skills were associated with low religious tolerance. We also additionally examined the extent to which critical thinking skills and religious tolerance varied depending on participants’ gender, ethnicity, and religion. We close by explaining the theoretical and practical implications of those empirical findings, as well as some shortcomings in this research and recommendations for further studies to overcome the shortcomings.Penelitian ini bertujuan untuk menguji ide bahwa keterampilan berpikir kritis berhubungan dengan toleransi beragama, yang masih jarang diinvestigasi pada studi-studi psikologi sebelumnya. Untuk memverifikasi ide ini, kami melakukan survei korelasional dengan melibatkan 400 murid SMA di Kota Bandung sebagai partisipan, yang diperoleh atas dasar multistage cluster sampling. Hasil penelitian menunjukkan bahwa, sesuai hipotesis yang diajukan, keterampilan berpikir kritis berkorelasi signifikan ke arah positif dengan toleransi beragama. Dengan demikian, tingginya keterampilan berpikir kritis berhubungan dengan tingginya toleransi beragama dan sebaliknya, rendahnya keterampilan berpikir kritis berhubungan dengan rendahnya toleransi beragama. Analisis tambahan dalam penelitian ini juga menguji peran variabel demografis jenis kelamin, suku bangsa, dan agama dalam menjelaskan keterampilan berpikir kritis dan toleransi beragama. Di bagian akhir tulisan ini, kami menjelaskan implikasi teoritis dan praktis temuan temuan empiris tersebut, sekaligus sejumlah kekurangan penelitian dan rekomendasi studi lanjutan untuk memperbaiki kekurangan tersebut.  
Co-Authors Aulia, Siti Tazkia Bayu Permana Sukma Huda, Nandini Ifa Hanifah Misbach Jaelani, Alan Muhamad Rizki Nur Budi Mulyono Radhi Abdul Halim Rachmat Salsabila, Syafa Sandana Sri Maslihah Yopa Taufik Saleh, Yopa Taufik