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All Journal Jurnal Matematika Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Agribusiness and Community Empowerment (JACE) Jurnal Studi Guru dan Pembelajaran Ilomata International Journal of Tax and Accounting Jurnal Biogenerasi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Agribisnis Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach Management Science Research Journal Indonesian Journal of Chemical Studies (Indones. J. Chem. Stud.) Jurnal Riset Kebidanan Indonesia Edukasiana: Jurnal Inovasi Pendidikan Jurnal Pengabdian Masyarakat Bhinneka Jurnal Pengabdian Pada Masyarakat Review of Accounting and Taxation Jurnal Pengabdian Masyarakat Jajama (JPMJ) Riwayat: Educational Journal of History and Humanities Jurnal Pelayanan dan Pengabdian Kesehatan untuk Masyarakat Journal Research Midwifery Politeknik Tegal
Ismawati, Iis
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PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2018) Maptuha, Mamat; Hanifah, Imam Abu; Ismawati, Iis
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.9209

Abstract

This research is meat to analyze the effect of capital structure, liquidity and firm size on firm value with profitability as an intervening variable. The population in this study is the LQ 45 index companies listed on the Stock Exchange in 2014-2018 using annual financial report data taken by purposive sampling, so that 24 (twenty four) samples that meet the criteria are obtained. The sampling criteria chosen were 1) Companies that were consistently listed on the LQ 45 index in 2014-2018. 2) LQ 45 index companies that report financial reports for the end of December 31, complete with notes on financial statements (CALK) for the years 2014-2018. 3) Companies that use rupiah as their financial reporting currency. 4) Companies that report positive profits in their financial reporting. The analysis technique used is multiple linear regression analysis and path analysis with a significant level of 5%, the results of this study indicate that: 1) Capital structure (DER) has a significant negative effect on profitability. 2) Liquidity (CR) has a significant negative effect on profitability. 3) Firm size (SIZE) has a significant negative effect on profitability. 4) Capital structure (DER) has a significant positive effect on firm value (TOBIN'S Q). 5) Liquidity (CR) has no significant negative effect on firm value (TOBIN'S Q). 6) Firm size (SIZE) has no significant negative effect on firm value (TOBIN'S Q). 7) Profitability (ROA) has a significant positive effect on firm value (TOBIN'S Q). 8) Profitability (ROA) is able to mediate the effect of structure (CR) on firm value (TOBIN's Q). 9) Profitability (ROA) is not able to mediate the effect of liquidity (CR) on firm value (TOBIN's Q). 10) Profitability (ROA) is not able to mediate the effect of firm size (SIZE) on firm value (TOBIN's Q).
Pengaruh terapi akupresur pada titik pericardium 6 dan stomach 36 terhadap penurunan intensitas emesis gravidarum trimester 1 di puskesmas Bojonegara Ismawati, Iis; Wirakusumah, Firman F; Raksanagara, Ardini Saptaningsih
Jurnal Riset Kebidanan Indonesia Vol 7, No 1 (2023): Juni
Publisher : AIPKEMA (Asosiasi Institusi Pendidikan Kebidanan Muhammadiyah-'Aisyiyah Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32536/jrki.v7i1.242

Abstract

Emesis gravidarum adalah kondisi mual disertai muntah pada awal kehamilan. Mual muntah dialami sekitar 50%-90% wanita hamil dan mual muntah pada sebagian ibu hamil menyebabkan hilangnya nafsu makan dan mengganggu kegiatan sehari-hari serta dapat membahayakan kesehatan  ibu dan janin. Terdapat dua cara dalam menangani emesis gravidarum yaitu dengan pemberian vitamin B6 dan akupresur. Tujuan penelitian: mengukur perbedaan intensitas mual serta muntah terhadap wanita hamil dengan emesis gravidarum sedang dan menganalisis pengaruh akupresur kombinasi vitamin B6 dalam menurunkan  frekuensi mual muntah terhadap ibu hamil. Metode : Desain penelitian menggunakan quasy experiment two group pre-post test design. Penelitian dilaksanakan di Puskesmas Bojonegara Kota Serang pada bulan Juni sampai Juli 2019. Pengambilan sampel dilakukan dengan  permutation blocked, jumlah  sampel sebanyak 64 responden, 32 responden pada kelompok akupresur kombinasi vitamin B6 dan 32 responden pada kelompok vitamin B6 tanpa akupresur. Hasil penelitian dianalisis menggunakan uji T Test dan uji N Gain. Hasil: Hasil analisis didapatkan terjadi penurunan frekuensi mual muntah pada kedua kelompok dan selisih rata-rata skor intensitas mual muntah pada kelompok akupresur kombinasi vitamin B6 yaitu 6,06 sedangkan pada kelompok vitamin B6 yaitu 2,03 (p=0,000). Berdasar hasil analisis menggunakan uji N-Gain pada penggunaan akupresur kombinasi vitamin B6 didapatkan nilai N-Gain skor intensitas mual muntah yaitu 0,91 dalam kategori tinggi, sedangkan pada penggunaan vitamin B6 tanpa akupresur didapatkan hasil nilai N-Gain skor yaitu 0,56 dalam kategori sedang. Simpulan: terjadi penurunan frekuensi mual muntah pada kedua kelompok.  Akupresur kombinasi vitamin B6 mempunyai pengaruh dalam menurunkan intensitas mual muntah pada wanita hamil TM 1
Hydrothermal Method to Synthesize Nanomagnetite by Water Extract of Averrhoa bilimbi : Effect of Time and Reactor Size Arif, Zulhan; Ismawati, Iis; Hikmah, Anisa Nurul; Saprudin, Deden
Indonesian Journal of Chemical Studies Vol. 2 No. 1 (2023): Indones. J. Chem. Stud., June 2023
Publisher : Indonesian Scholar Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55749/ijcs.v2i1.29

Abstract

Nanomagnetite was synthesized using water extract of bilimbi (Averrhoa bilimbi). The high citric acid content has the potential as a reducing agent in the synthesis of magnetite using the hydrothermal method. The synthesis was conducted using different sizes of hydrothermal reactors, 50, 150, and 1700 mL. The results showed that a reactor with a volume of 150 mL and a synthesis time of 12 h was the best condition for synthesis. The results obtained from X-ray diffraction analysis showed that in the best conditions, the crystallinity level was 74.4%, the ratio of product to volume was 3.7×10–2 g/mL, the Fe content in magnetite was 22.0%, the Fe content in the remaining liquid was 0.02%, the Fe ratio was 96.9%, and the ammonium content in the solution was 1.24% w/v. The best conditions were 150 mL reactor and 12 hours synthesis.
EFFECT OF TAX PLANNING, CAPITAL INTENSITY AND LEVERAGE ON COMPANY FINANCIAL PERFORMANCE (EMPIRICAL STUDY OF MANUFACTURING COMPANIES IN THE BASIC MATERIALS SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE 2017-2021). Irfan Dwi Nurcahya; Ismawati, Iis; Soleha, Nurhayati
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.178

Abstract

Abstract Purpose - The aim of this research is to see how tax planning, capital intensity, and leverage affect business financial performance using data from basic materials industrial manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Design/methodology/approach - This research uses a quantitative multiple linear regression model. Purposive sampling was used and resulted in 47 companies with a total of 162 observation data. Data analysis was carried out using SPSS 25. Finding – Based on research findings, leverage has a negative impact on the company's financial performance, although capital intensity and tax planning both significantly improve financial performance. Originality – Paper Type – Research Paper
Implementasi Algoritma Dijkstra Menggunakan Adjacency Matrix Ismawati, Iis; Maulani, Alfi
Jurnal Matematika Vol 14 No 1 (2024)
Publisher : Publisher : Mathematics Department, Faculty of Mathematics and Natural Sciences, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JMAT.2024.v14.i01.p167

Abstract

Abstract: Dijkstra's algorithm is an algorithm that can support finding the fastest route by mapping alternative trajectories in finding travel routes. The aim of this research is to find alternative travel routes by implementing the Dijkstra Algorithm using the Adjacency Matrix to pick up goods from the PT Drop Center Warehouse. Cisoka Express Technology Jet. Survey data in the form of customer names and addresses from two sub-districts was used. The results obtained with the Dijkstra Algorithm using the adjacency matrix obtained 4 routes in searching for the shortest path to pick up goods in Cisoka sub-district with the first route totaling 5 points with a distance of 9.35 km, the second route totaling 5 points with a distance of 9 km, the third route totaling 3 points with a distance of 3.95 km and the fourth route consists of 2 points with a distance of 3.6 km. and for Solear sub-district there are 3 routes, the first route is 7 points 14.9 km away, the second route is 9 points 14.72 km away and the third route is 2 points 5.85 km away. . Keywords: Dijkstra's Algorithm, Matrix, Shortest Path
The effect of business strategy, innovation, organizational culture on the performance of micro small medium enterprises (MSMES) moderated by financial literature Nursetiana, Nursetiana; Hanifah, Imam Abu; Ismawati, Iis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.255 KB) | DOI: 10.32670/fairvalue.v4i10.1685

Abstract

This research purpose is to empirically analyze the effect of business strategy, innovation, organizational culture, on the performance of MSMEs moderated by financial literacy in Banten Province. This study uses a sample of Small and Medium-scale SMEs in Banten Province. The data used is primary data. The data in the study were obtained from the results of questionnaires distributed to 100 MSME entrepreneurs in Banten Province both directly and online through the google form. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 25. The results of this study indicates that Business Strategy, Innovation, and Organizational Culture have a positive effect on the performance of MSMEs in Banten Province, and Finacial Literacy able to moderated Business Strategy, Innovation, and Organizational Culture on performance of MSMEs in Banten Province.
Sosialisasi Menstrual Hygiene Management Pada Siswa Di Pondok Pesantren Al-Mubarok Serang Tahun 2023 Ismawati, Iis; Lufar, Nay; Mahmudah, Rif’atul
Jurnal Pengabdian Masyarakat Jajama (JPMJ) Vol 2 No 2 (2023): JPMJ Vol 2 No 2 2023
Publisher : Sekolah Tinggi Ilmu Kesehatan Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47218/jpmj.v2i2.289

Abstract

Pada perempuan kesehatan selama menstruasi merupakan bagian integral dari kesehatan secara menyeluruh. Manajemen menstruasi yang buruk dapat mempengaruhi kehadiran siswi di sekolah dan kemajuan akademik melalui psikologis (misalnya, ketidaknyamanan, stres tinggi, ketakutan akan kebocoran darah menstruasi, dan ketakutan meninggalkan tanda-tanda menstruasi di dalam jamban sekolah) dan fisik (misalnya, Dismenorea, Sakit kepala, dan perdarahan yang berlebihan). Kebersihan selama periode menstruasi yang tidak terjaga dapat menimbulkan berbagai macam gangguan/ masalah pada kesehatan reproduksi mereka melalui peningkatan risiko ISK, penyakit menular seksual (PMS), infeksi Human Papillomavirus (HPV). Tujuan dari pengabdian masyarakat ini yaitu untuk meningkatkan pengetahuan dan sikap remaja putri tentang Menstrual Hygiene Management di Pondok Pesantren Al-Mubarok Serang. Pelaksanaan pengabdian masyarakat dengan cara mensosialisasikan informasi tentang “menstrual hygiene management” pada remaja putri di Pondok Pesantren Al-Mubarok Serang; menilai pengetahuan responden berdasarkan hasil pre dan post test sosialisasi. Hasil Berdasarkan tabel hasil pre dan post test yang telah dilakukan menunjukan bahwa terjadi peningkatan pengetahuan pada santri yang telah mendapatkan sosialisasi tentang Menstrual Hygiene Management. Pada saat post test sudah tidak ada lagi responden yang pengetahuannya masuk kedalam kategori kurang dimana saat pre test sebanyak 49 responden (70%) masuk dalam kategori kurang. Simpulan hasil kegiatan diperoleh adanya perubahan serta peningkatan pengetahuan santri akan pentingnya manajemen kebersihan selama menstruasi.
DETERMINANT OF OPERATIONAL PERFORMANCE: CASE OF PRIVATE HIGHER EDUCATION IN BANTEN Annisa, Amartya Nadhia; Zulfikar, Rudi; Ismawati, Iis; Rohaeni, Nani
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.250

Abstract

This study aims to determine the effect of intellectual capital and IT capability on operational performance of private higher education in Banten. This study used convenience sampling in which the sample was taken based on who was conveniently available to provide it. The respondents were structural officials from private higher education who taught at universities from the selected sample. The type of data used as primary data. The result for the two independent variables which are intellectual capital as well as IT capability shows that have a positive significant effect on operational performance. The collected data by sending questionnaires to 30 private higher education in Banten with considered could be processed. The data were tested using the SEM-PLS analysis tool through SmartPLS 3.0. The results of this study are expected to be used for other private higher education in relation to the importance of intellectual capital and IT capability for an institution and its effect on their operational performance
Pemberdayaan Masyarakat Melalui Pelatihan Membuat Makanan Olahan Dari jantung Pisang Untuk Kelancaran Produksi ASI di Link. Temu Putih Kota Cilegon Tahun 2024 Lufar, Nay; Ismawati, Iis
Jurnal Pelayanan dan Pengabdian Kesehatan untuk Masyarakat Vol 2, No 2 (2024): Jurnal Pelayanan dan Pengabdian Kesehatan untuk Masyarakat
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jppkm.v2i2.5110

Abstract

Breast milk is the primary and most essential food for newborn babies aged 0-6 months. Several factors can affect the amount of breast milk production, including nutritional patterns, support, breast care, baby's sucking, and socio-cultural factors. It is important to understand the nutritional factors for breastfeeding mothers because their nutritional needs must be increased to enhance breast milk production. One effort to boost breast milk production is through the consumption of foods that influence lactation, such as banana blossom preparations. The dietary fiber in banana blossoms is beneficial for increasing milk production because it contains lactagogum, which has the potential to stimulate oxytocin and prolactin hormones. These components, such as alkaloids, polyphenols, steroids, flavonoids, and other substances, are effective in enhancing and facilitating breast milk production. The purpose of this community service, in the form of training to make food preparations from banana blossoms, is to empower the community, particularly pregnant and postpartum women, by enhancing their skills in utilizing banana blossoms as a food that can be processed to increase breast milk production. This community service is carried out by providing training on how to make banana blossom-based food, specifically turning it into nuggets, for pregnant and postpartum women in the Temu Putih area, Cilegon City.
Gender Diversity, Corporate Social Responsibility, Return on Asset, and Leverage on the Corporate Tax Aggressiveness of Manufacturing Companies in Indonesia Wulandari, Diah Ayu Putri; Tjahjono, Mazda Eko Sri; Ismawati, Iis; Mulyanah
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1403

Abstract

This research attempts to ascertain how gender diversity, corporate social responsibility, return on assets, and leverage affect tax aggressiveness. The novelty and contribution of this research is that these four variables have not all been studied for their influence on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Previous studies with different company sectors and periods have also proven mixed research results. The total research population was 170 companies, and 86 sample companies were selected using the purposive sampling technique. The research period was four years, so 344 research data were collected. Then, 62 research data were outlier data, so the final number of samples to be tested was 282 research data. IBM SPSS 25 was used to conduct a multiple linear regression analysis approach. This study will present the results of descriptive data analysis and parametric statistical analysis, which include classical assumption tests, hypothesis tests, and coefficient of determination tests. The research conclusion shows that gender diversity and leverage have a negative effect on tax aggressiveness. The presence of women on the company's board will help the supervisory function so that the level of corporate tax aggressiveness can decrease. In addition, the increase in corporate leverage will reduce the tax burden so that the level of corporate tax aggressiveness will also decrease. Meanwhile, corporate social responsibility and return on assets positively affect tax aggressiveness. Companies carry out the fulfillment of CSR obligations only to obtain a good image in order to cover up irresponsible actions, such as tax avoidance. In addition, profitable businesses may make the most of their resources to optimize their tax planning to reduce their tax burden and raise their level of tax aggressiveness.
Co-Authors AFRIANTI, NINA Agustin, Evi Avicenna Ahmad Sukandar Albany, Sophia Fadhila Ani Andriyani Annisa, Amartya Nadhia Ardian Pratama, Nata Ardini Saptaningsih Raksanagara, Ardini Saptaningsih Aryanti, Lisa Ayu Aulia, Rachmasari Canna, Nurhasanah Catur Wulansari, Erma Deden Saprudin Diah Kusumastuti, Diah Dyah Ariyani, Wiwik Erwin Erwin Fadhlurrahman A, Syafiq Firman Fuad Wirakusumah Fransisca Debora Hadijah, Ifah Hamid Patilima Hanifa, Imam Abu Hasan Ibrahim Hasanudin, Agus Ismaya Hendriani, Riva Hikmah, Anisa Nurul Imam Abu Hanifah Indra Permana, Indra Iqbal Maulana Irfan Dwi Nurcahya Irmawanti, Irmawanti Latifa Hanum Latifahiansyah, Inas Lifaldi, Bahri Lusepi Mahmudah, Rif’atul Maimunah, Maimunah Maptuha, Mamat Mardaweni, Riri Marta, Andrik Maulani, Alfi Mayuni, Ani Mazda Eko Sri Tjahjono, Mazda Eko Sri Megawati*, Farah Tri Mukhlis Mukhlis Mulyanah Nani Rohaeni, Nani Nay Lufar Nihlatunnisa, Nihlatunnisa Nila Sari Nirwanto, Yogi Nofianti, Sri Nur Fadila, Azzahra Nurhasanah Nurhasanah Nurhayati Soleha, Nurhayati Nuriansyah, Rifan Nursetiana, Nursetiana Pujiarto, Pujiarto Raflis, Hidayat Rahma, Naya Aqnia Rahmawati, Gina Ramadhanti, Lifia Citra Rudi Zulfikar Salim Salim, Salim Sillia, Nova Siska Fitrianti Soerono, Ayu Noorida Suherman, Usep Syarif Abdullah Ukrita, Indria Wisra, Raeza Firsta Wiyono, Slamet Wulandari, Diah Ayu Putri