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Karakteristik Penyeberangan Pejalan Kaki Pada Lingkungan Sekolah (Studi Kasus Sdn Mekar Jaya 11 Dan Sdn Abadi Jaya 1, Kota Depok) Pradipta, Arya; Sumabrata, R. Jachrizal
Warta Penelitian Perhubungan Vol. 22 No. 2 (2010): Warta Penelitian Perhubungan
Publisher : Sekretariat Badan Penelitian dan Pengembangan Perhubungan

Pedestrian in school area has different characteristic rompare to commerce area, industry and officearea. Pedestrian especially students has immeasurable in movemeiit of schoolchild having the characterof and off the cuff is ices unforeseen generates accident, if mixed with vehicle traffic, so that safetyof pedestrian in school area, movement pattern of crossing and level of service of crossing facility ofpedestrian is made by important consideration in planning transportation facilihj especially in schoolarea.Intention of this research analysis is about crosswalk characteristic of pedestrian at school area, so thatas planning and scheme of pedestrian facilities and basic facilities can consider the pedestrian characteristicat school area, on the other hand, this research analyses about movement pattern and crossinglay time of pedestrian which can give information of crosswalk facilihJ h;pe of matching with ZonaSelamat Sekolah ( Z.OSS. .The pedestrian characteristics will be analyzed with microscopic methode. Sighting microscopic isapplied by see behavior of journey happened in each individual. By doing research microscopic henceknowable of characteristic, behavior and movement pattern of pedestrian individually. Researchmicroscopimlly could analyzed journey of pedestrianindividually in position and time, where variable applied is N(pedestrian number), T(time), X and Y(location co-ordinate). Location of observation of this research stays at school area at roadway BahagiaRaya, Depok, precisely stm;s at SDN Mekar Jaya 11 and SDN Abadi Jaya 1.Results of this research expected serve the purpose of one of reference in the relation with planning andscheme of crosswalk facilities in school area. Population applied in this research expected able torepresent is typical behavior of pedestrian in school area.Key Word: pedestrian, microscopic, crosswalk, Zona Selamat Sekolah (Z.OSS)

EXPLORING THE ROLE OF BRAINSTORMING IN ENHANCING AUDIT QUALITY Lase, Hofandrik; Pradipta, Arya; Siahaan, Magda
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1388

The objective of this study is to investigate the impact of brainstorming on audit quality, while taking into consideration factors such as audit tenure, accountability, and auditor competence. This paper is descriptive and uses a quantitative approach, using primary data, namely 211 auditors who work at the Public Accounting Firm in Jakarta, Indonesia. Purposive sampling is utilized in the sampling method, with information being gathered through a survey and then analyzed through the Partial Least Square approach. Audit tenure, accountability, auditor competency, and brainstorming positively affect audit quality. Meanwhile, brainstorming strengthens the influence of accountability on audit quality, although it cannot moderate audit tenure and auditor competency on audit quality. Brainstorming cannot be separated from the culture and environment of the client company or auditor's office, so the auditors' underlying behavior patterns should be upgraded to improve the audit quality. It is still rare for the authors to find that brainstorming moderates the influence of external auditors' professionalism on audit quality.

DETERMINAN PENERIMAAN PAJAK PERTAMBAHAN NILAI Putri, Adeline Kezia; Pradipta, Arya
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2541

The purpose of this research is to obtain empirical evidence of the effect of the Self Assessment System, Tax Audit, Tax Collection, Number of Taxable Entrepreneurs, Number of e-billings and Number of e-filings on value added tax revenue at KPP Pratama Tanjung Pandan. The population in this study were all corporate taxpayers at KPP Pratama Tanjung Pandan. The sampling technique in this study used purposive sampling technique so that the samples are taken based on certain criteria. The criteria used are corporate taxpayers who are registered and active as taxable entrepreneurs at the Tanjung Pandan KPP Pratama during the 2015-2022 period. The research carried out is a time series study for 8 years with monthly data units, so the total number of samples was 96. The results of this research show that 2 (two) independent variables, Self Assessment System and e-billing have a positive effect on value added tax revenues at KPP Pratama Tanjung Pandan. Meanwhile, the other 4 (four) independent variables are tax audit, tax collection, taxable entrepreneurs, and e-filing have no effect on value added tax revenue at KPP Pratama Tanjung Pandan.

CORPORATE GOVERNANCE'S ROLE IN SHAPING TRANSFER PRICING PRACTICES Gianchiara, Clearesta; Pradipta, Arya; Siahaan, Magda
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1390

This study aims to uncover evidence on the impact of tax, bonuses, company size, tunneling incentives, profitability, corporate governance, and sales growth on transfer pricing. This research is based on existing data and utilizes a selective sampling technique to gather data from 49 manufacturing firms listed on the Indonesia Stock Exchange between 2015 and 2020. The findings suggest that the size of a company and its corporate governance practices play a role in influencing transfer pricing. On the other hand, factors like taxes, bonuses, profit margins, and sales growth do not seem to impact transfer pricing decisions. The size of a company may impact management’s choices regarding transfer pricing activities with affiliated entities.

Capital Structure Analysis: Key Financial Indicators in Manufacturing Sianturi, Antar MT; Siahaan, Magda; Pradipta, Arya
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 4 (2024): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i4.69

This study focuses on how liquidity, asset composition, free cash flow, and profitability impact capital structure. It also explores how profitability can affect the relationship between liquidity, asset composition, and free cash flow with capital structure. The study focused on collecting information from 50 manufacturing firms that are publicly traded on the Indonesia Stock Exchange over a period of three years, totaling 121 data points. The data analysis method uses multiple linear regression with the help of the Statistical Package for Social Sciences program. The study's findings suggest that there is some evidence to support the idea that liquidity has a negative impact on capital structure. The asset structure variable and the free cash flow variable do not affect capital structure. The profitability variable is proven to strengthen the negative effect of liquidity on capital structure. Nevertheless, it is unable to enhance the favorable impact of the composition of assets and the detrimental impact of surplus cash flow on the firm's financial structure. According to the research, it is suggested that the board members and executives of the organization should be responsible for optimizing resources and driving up the company's earnings; investors who want to invest in manufacturing companies should do an investment assessment.

FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI Sutiningsih, Sutiningsih; Pradipta, Arya; Ghazi, Muhammad
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 2 No. 2 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v2i2.1568

The objective of this study is to obtain empirical evidence of audit committee, leverage, return on assets, company size, sales growth, and institutional ownership as independent variables to tax avoidance as the dependent variable. The company used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The number of research samples obtained using purposive sampling method are 48 sample companies with a total of 192 data. This research uses multiple regression method for data analysis. The result of this study shows the result that audit committee, return on assets, and sales growth have influence to tax avoidance, while leverage, company size, and institutional ownership have no influence to tax avoidance.

Analisis Hubungan Sentimen Berita Pengungkapan Informasi Environmental, Social, and Governance (ESG) terhadap Harga Saham Emiten pada Indeks IDX ESG Leaders menggunakan Pre-Trained ProsusAI/FinBERT Pradipta, Arya; Septriayadi Sianturi, Riswan; Arwani, Issa
Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer Vol 9 No 13 (2025): Publikasi Khusus Tahun 2025
Publisher : Fakultas Ilmu Komputer (FILKOM), Universitas Brawijaya

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

Naskah ini akan diterbitkan di Journal of Experimental & Theoretical Artificial Intelligence

Karakteristik Penyeberangan Pejalan Kaki Pada Lingkungan Sekolah (Studi Kasus Sdn Mekar Jaya 11 Dan Sdn Abadi Jaya 1, Kota Depok) Pradipta, Arya; Sumabrata, R. Jachrizal
Warta Penelitian Perhubungan Vol. 22 No. 2 (2010): Warta Penelitian Perhubungan
Publisher : Sekretariat Badan Penelitian dan Pengembangan Perhubungan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25104/warlit.v22i2.1034

Pedestrian in school area has different characteristic rompare to commerce area, industry and officearea. Pedestrian especially students has immeasurable in movemeiit of schoolchild having the characterof and off the cuff is ices unforeseen generates accident, if mixed with vehicle traffic, so that safetyof pedestrian in school area, movement pattern of crossing and level of service of crossing facility ofpedestrian is made by important consideration in planning transportation facilihj especially in schoolarea.Intention of this research analysis is about crosswalk characteristic of pedestrian at school area, so thatas planning and scheme of pedestrian facilities and basic facilities can consider the pedestrian characteristicat school area, on the other hand, this research analyses about movement pattern and crossinglay time of pedestrian which can give information of crosswalk facilihJ h;pe of matching with ZonaSelamat Sekolah ( Z.OSS. .The pedestrian characteristics will be analyzed with microscopic methode. Sighting microscopic isapplied by see behavior of journey happened in each individual. By doing research microscopic henceknowable of characteristic, behavior and movement pattern of pedestrian individually. Researchmicroscopimlly could analyzed journey of pedestrianindividually in position and time, where variable applied is N(pedestrian number), T(time), X and Y(location co-ordinate). Location of observation of this research stays at school area at roadway BahagiaRaya, Depok, precisely stm;s at SDN Mekar Jaya 11 and SDN Abadi Jaya 1.Results of this research expected serve the purpose of one of reference in the relation with planning andscheme of crosswalk facilities in school area. Population applied in this research expected able torepresent is typical behavior of pedestrian in school area.Key Word: pedestrian, microscopic, crosswalk, Zona Selamat Sekolah (Z.OSS)

Anesthesia and Analgesia Management Profile for Airway Surgeries at Dr. Soetomo General Academic Hospital Surabaya Salinding, Agustina; Wahyudi, Widiartha; Pradipta, Arya
Indonesian Journal of Anesthesiology and Reanimation Vol. 4 No. 2 (2022): Indonesian Journal of Anesthesiology and Reanimation (IJAR)
Publisher : Faculty of Medicine-Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ijar.V4I22022.98-106

Introduction: Ear, Nose, and Throat (ENT) surgeries are commonly performed and very often require the surgeon and anesthesiologist to share the same workspace. Over the years, ENT surgery techniques have evolved from conventional methods to computer-assisted intraoperative navigation. In contrast to the past, a minimally invasive approach to paranasal sinus and petrous bone surgery is now preferred. Bleeding, postoperative nausea, and vomiting are complications often encountered in ENT surgery. In addition, pain management during surgery and patient comfort after a surgical procedure is a challenge for anesthesiologists. Therefore, the choice of anesthetic drugs is important. Objective: This study aims to determine the action profile, anesthetic management, and pain management in ENT surgery at Dr. Soetomo General Academic Hospital Surabaya. Methods: This is a retrospective descriptive study. A total of 177 patients underwent airway surgery. Data were obtained from the Medical Records of the Integrated Surgery Center of Dr. Soetomo General Academic Hospital recorded from January to December 2021. Results: Most of the patients were in the age group of 45 - 65 years (40.1%) and a majority were men (65.5%). Most patients who were â‰¥ 20 years old had a normal nutritional status (54.2%). The most frequent diagnosis was laryngeal cancer (23%), with micro laryngeal surgery being the most frequently performed (35.8%). Most surgeries also needed less than 60 minutes followed by 60 to 119 minutes (27.1%). The most frequently used induction agents were a combination of propofol, fentanyl, and rocuronium (39.5%), with isoflurane as the most frequent inhalation agent (91.3%). Metamizole (70.1%) was the most postoperative analgesic. Conclusion: In general, intravenous agents were used for anesthesia induction. A combination of different induction agents brings synergistic benefits.

Magang Bersertifikat Community Intern di Zenius Education Sabila, Denisa; Ghazi, Muhammad; Pradipta, Arya
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 1 No. 1 (2022): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v1i1.1554

This Internship Report was written to explain the writer’s activities during her internship period in Zenius Education through Magang Bersertifikat Kampus Merdeka Program which was held by the Minsitry of Education. In this report, there would be an explanation about the company itself and the writer’s routinity as a part of the Community team. The explanation included were the distribution of jobs in Community, the writer’s daily job (That’s to manage Live Q&A Alumni Series Program), and also the process of making her Final Assignment with other Community Interns. The final assignment which named after UTBK Fest, was initiated to be a one-time event that involved the alumni and Zenius current user. It was a collaboration project with some other teams and was held on January 2022.

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