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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Media Mahardhika Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Multidisciplinary: Applied Business and Education Research Edu Cendikia: Jurnal Ilmiah Kependidikan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Scientific and Professional Edu Research : Jurnal Penelitian Pendidikan Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Indonesian Journal of Accounting and Business Indonesian Journal of Dedication and Educations Karimah Tauhid Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat IPSSJ An Nafi’; Multidisciplinary Science Jurnal Medika Mengabdi Variable Research Journal JIPDAS (Jurnal Ilmiah Pendidikan Dasar)
Julia
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Pengaruh Kesadaran Membayar Pajak, Pengetahuan dan Pemahaman Tentang Peraturan Perpajakan Serta Persepsi Yang Baik Atas Efektivitas Sistem Perpajakan Terhadap Kemauan Membayar Pajak (studi kasus Wajib Pajak Orang Pribadi pada KPP Pratama Pangkalpinang) Bagus. P, M. Khalifah; Karmawan; Julia
Indonesian Journal of Accounting and Business Vol 5 No 2 (2024): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v5i2.84

Abstract

Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh kesadaran membayar pajak, pengetahuan dan pemahaman tentang peraturan perpajakan serta persepsi yang baik atas efektivitas sistem perpajakan terhadap kemauan membayar pajak. Popukasi pada penelitian ini adalah seluruh Wajib Pajak Orang Pribadi yang terdaftar pada Kantor Pelayanan Pajak Pratama Kota Pangkalpinang. Data pada penelitian ini diperoleh menggunakan kuesioner dengan memakai teknik purposive sample dengan sampel yang digunakan yaitu sebanyak 98 responden. Analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 21.Hasil penelitian ini menunjukkan bahwa secara simultan variabel kesadaran membayar pajak, pengetahuan dan pemahaman tentang peraturan perpajakan serta persepsi yang baik atas efektivitas sistem perpajakan berpengaruh positif dan signifikan terhadap kemauan membayar pajak. Kesimpulannya adalah dalam objek penelitian ini di KPP Pratama Pangkalpinang pada ketiga variabel tersebut mempengaruhi variabel kemauan membayar pajak.
Doktrin Gereja Sofiya Cristine; Susilawati; Julia; Sarmauli
An Nafi': Multidisciplinary Science Vol. 2 No. 2 (2025): An Nafi’
Publisher : CV Edujavare Publishing

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

Abstract

The Doctrine of the Church is an integral part of Christian theology that defines the identity, function, and mission of the Church in the world. This document systematically discusses the biblical understanding of the Church, its essential attributes—holiness, catholicity, apostolicity, and unity—as well as its role within the community of believers and the broader society. It also highlights the importance of sacraments, spiritual leadership, and the Church’s relationship with the Kingdom of God. Through a theological and exegetical approach, this study aims to provide a deeper understanding of the meaning and purpose of the Church as the body of Christ on earth.
SOSIALISASI PERILAKU HIDUP BERSIH DAN SEHAT DI RUMAH TANGGA WILAYAH DESA PASIR GOMBONG Afif Wahyudi Hidayat, Afif Wahyudi Hidayat; Julia; Nisa Oktaviona; Novita Nurpadilah; Nurwulandari; Rizqi Novita Pani Ramadhani; Umiatul Khasanah
Jurnal Medika Mengabdi Vol. 1 No. 1 (2024): Jurnal Medika Mengabdi
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Medika Suherman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59981/cjkmyk30

Abstract

Perilaku Hidup Bersih dan Sehat di tatanan keluarga masih belum dimengerti oleh masyarakat karena masih kurangnya informasi yang diterima dan masih kurangnya fasilitas untuk melaksanakan program tersebut. Namun ada faktor lain juga seperti masalah ekonomi, keterbelakangan sosial dan pendidikan yang menjadi masalah dalam melaksanakan Perilaku Hidup Bersih dan Sehat. Permasalahan kesehatan di masyarakat seringkali muncul tanpa diketahui dan disadari penyebabnya. Hal ini terjadi karena masih rendahnya tingkat pengetahuan masyarakat mengenai kesehatan. Oleh karena itu sosialisasi ini dilakukan dengan tujuan untuk memberikan informasi terkait perilaku hidup bersih dan sehat khususnya pada Ibu Rumah Tangga dengan berpedoman pada indikator Perilaku Hidup Bersih dan Sehat. Kegiatan ini dilaksanakan di Desa Pasir Gombong RT 002/RW005 pada hari Kamis, 22 Februari 2024 diikuti oleh ibu rumah tangga sebagai peserta sejumlah 15 orang.  Metode yang digunakan dalam kegiatan ini yaitu pemaparan materi menggunakan leaflet dan powerpoint untuk memberikan edukasi secara langsung kepada masyarakat di desa pasir gombong. Hasil dari sosialisasi perilaku hidup bersih dan sehat ini dilakukan sosialisasi kepada masyarakat tentang pentingnya perilaku hidup bersih dan sehat sehingga menjadikan masyarakat meningkat pengetahuan, kesadaran, kemauan dan kemampuan dalam menerapkan hidup bersih dan sehat serta masyarakat dapat berperan aktif dalam mewujudkan derajat kesehatan yang optimal. Dengan demikian, sosialisasi Perilaku Hidup Bersih dan Sehat ini tidak hanya memberikan pengetahuan, tetapi juga menginspirasi tindakan nyata dalam meningkatkan kesehatan dan kesejahteraan keluarga di Desa Pasir Gombong.
Analysis of the Influence of Capital Market Level, Mindset, and Minimum Capital on Investment Interest of Bangka Belitung University Students with Investment Risk as Moderating Variable Berthalia, Fifi; Mareta, Nela; Amanda, Lola; Julia
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 4 No. 7 (2023): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science / FSH-PH Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.04.07.08

Abstract

This study aims to determine whether there is an influence on the level of capital market knowledge, mindset, and minimal capital with investment risk as a moderating variable. This research was conducted at the Faculty of Economics, Bangka Belitung University. The method in the research used is the quantitative method from the primary data. Data collection using the questionnaire method is in the form of respondents' answer results expressed in the form of numbers from questionnaires measured using the Likert scale. The results in this study are that the level of knowledge of the capital market, mindset and minimal capital have a significant positive effect on students' investment interests, while the relationship between investment risks is able to moderate the variable level of knowledge and minimal capital to the influence of student investment interests. The relationship of investment risk is not able to moderate the mindset variables to the influence of students' investment interests. In this study, it was shown that there were 55,7% influence and the remaining 44,3% influenced by other factors.
PENGARUH RETURN ON ASSETS DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM DENGAN EARNING PER SHARE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2023 Anggela, Pipin; Yunita, Anggraeni; Julia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2901

Abstract

Harga saham mencerminkan nilai penting bagi perusahaan dan merupakan salah satu indikator keberhasilan perusahaan. Harga saham menjadi objek menarik untuk diamati karena sering mengalami fluktuasi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh return on assets dan debt to equity ratio terhadap harga haham dengan earning per share sebagai variabel moderasi pada perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia tahun 2014-2023. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia dengan jumlah sampel sebanyak 6 perusahaan. Teknik pengambilan sampel menggunakan sampling jenuh. Penelitian ini menggunakan metode regresi data panel dengan E-Views 12. Hasil penelitian ini membuktikan bahwa return on assets berpengaruh positif dan signifikan terhadap harga saham, debt to equity ratio tidak berpengaruh terhadap harga saham, earning per share mampu memoderasi pengaruh return on assets terhadap harga saham, serta earning per share tidak mampu memoderasi pengaruh debt to equity ratio terhadap harga saham
Development of Psychoeducational Media for Cancer Patients and Their Families in the Community Lukman; Ningsih, Nurna; Sanjaya, Erie; Rahmadania, Cahya; Julia
International Journal Scientific and Professional Vol. 4 No. 1 (2025): December 2024 - February 2025
Publisher : Yayasan Rumah Ilmu Professor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56988/chiprof.v4i1.99

Abstract

This research aims to develop effective psychoeducational media for cancer patients and their families in the community. Psychoeducation not only provides medical information, but also supports the emotional and psychological aspects faced by patients and their families. This study uses a Research and Development (R&D) approach with data collection through in-depth surveys and interviews with cancer patients, families, and health workers. The psychoeducational media developed includes brochures, educational videos, and mobile applications that are easily accessible and understood. The results of the trials showed that this medium was effective in improving cancer patients' understanding of their disease, reducing anxiety, and improving emotional support. This research is expected to be a model in the development of community-based health education media to improve the quality of life of cancer patients and their families.
Perancangan Sistem Pusat Dokumentasi Arsip Rapat Terpadu (Padu) Pada Kantor Balai Penjaminan Mutu Pendidikan (BPMP) Provinsi Jambi Metra, Pol; Putra, Hendry; Aulia, Norin Nur; Salsabila, Amanda; Julia; A’yun, Nada Qurrota; Riandityo, MHD Malzi; Oktara, Ridho; Hafidzudin, Hasan
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20169

Abstract

This research focuses on designing an effective system for storing, managing, displaying, and facilitating the search and grouping of digital meeting archive documents. The aim is to provide an integrated and user-friendly digital platform for managing meeting archives at BPMP Jambi Province, as well as accelerating the process of searching and grouping documents based on relevant categories. The methodology used includes direct observation, informal interviews, literature review, and a User-Centered Design (UCD) approach to ensure the system meets user needs. The design result is a functional and user-friendly web-based PADU System. This system provides centralized storage, comprehensive document management features, and an intuitive interface for displaying meeting archives. Advanced search features by keyword or date, as well as the ability to group documents by type or meeting agenda, are key solutions. The implementation of the PADU System is expected to significantly increase operational efficiency, minimize the risk of losing important documents, and support digital transformation at BPMP Jambi Province towards more modern and accountable archive management.
IS FINTECH A SUSTAINABLE BUSINESS MODEL FOR THE FUTURE? EMPIRICAL STUDY IN INDONESIA Suhardjo, Iwan; Meiliana; Tan, Nany; Andreas, Kelvin; Julia
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.480

Abstract

The rapid rise of fintech has transformed the financial landscape, presenting both opportunities and challenges. This research assesses the financial performance of fintech companies in Indonesia compared to traditional banks, exploring the influence of sustainability disclosure, market capitalization, and leverage in both fintech and conventional banks. This research applied a quantitative approach using both stakeholder theory and signaling theory. The data used is secondary data from 13 banking companies in Indonesia which is analyzed using panel data regression. Our findings show that fintech banks have a better performance than conventional banks in terms of market capitalization, with the unexpected negative influence of sustainability disclosure on sustainable growth rate. Through a comprehensive analysis of these factors, the research aims to provide valuable insights into the sustainability and prospects of fintech as a key player in Indonesia's evolving financial ecosystem.
PERAN MEDIA COVERAGE ATAS PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN MANAJEMEN RESIKO TERHADAP REAL EARNINGS MANAGEMENT Herawati, Vinola; Daeli, Florus; Julia
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17216

Abstract

This study aims to examine the effect of corporate governance and risk management disclosure on real earnings management. In addition, this study also investigates the role played by the media (media coverage) and examines whether the media has an influence on real earnings management. The data analysis method in this study is a causality test using multiple regression analysis with moderation (Moderated Regression Analysis). The sample for this study used purposive sampling with a sample of consumer goods sector companies on the Indonesia Stock Exchange for the period 2019 – 2021. The results showed that independent commissioners and audit committees have a negative effect on real earnings management, disclosure of risk management and media coverage have no effect on real earnings management. Media coverage strengthens the influence of the Independent Commissioner on real earnings management, but does not strengthen the influence of the Audit Committee on real earnings management.
COMPARATIVE INCOME ANALYSIS OF WAGE SYSTEM EMPING CRAFTSMAN WITH INDEPENDENT BUSINESS IN PEUKAN BARO SUB-DISTRICT, PIDIE REGENCY Hamdani; Safrika; Julia; Bagio
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.588

Abstract

This study aims to determine the comparison of wage system emping craftsmen's income with independent businesses in Peukan Baro District, Pidie Regency. This research was conducted in Peukan Baro District, Pidie Regency, from March to May 2022. Most of the Pidie people use melinjo chips as a business, especially Peukan Baro District. All empng melinjo craftsmen are housewives who work to help the family's economy. Based on the criteria, emping craftsmen are divided into two systems, namely the wage system and the independent business system. From the two business systems, the problem is the comparison of the average income of emping craftsmen with the wage system and independent businesses. The samples of this study were 40 respondents using the wage system for chips craftsmen and 40 respondents using the self-employment system. The method in this study uses a quantitative descriptive analysis. Acceptance of emping craftsmen with a wage system of Rp. 318,500/week with a total production cost of Rp. 19,137/week. In the independent business system, the acceptance of chips craftsmen is Rp. 679,350/week and a production cost of Rp. 491,487/week. The results of the study show that there is a difference in the average income of wage system emping craftsmen and independent businesses. This can be seen from the results of the wage system emping craftsmen's income, which is Rp. 299,363/week, while in the independent business system the income is Rp. 187,863/week. It can be concluded that the income of emping craftsmen using the wage system is more profitable than the independent business system in Peukan Baro District, Pidie Regency. To see a significant difference, a table test was performed using SPSS V.21. Based on the results of the independent sample test output table test, it is known that there is a difference in the average income of wage system emping craftsmen with independent businesses seen from the Sig value. (2-tailed) of 0.00. This means that the value of Sig. (2-tailed) smaller than 0.05. This means that the value of Sig. (2-tailed) smaller than 0.05. This means that the value of Sig. (2-tailed) smaller than 0.05.
Co-Authors Abu Nizarudin Abubakar, Al Asri Afif Wahyudi Hidayat Al Asri Abubakar Amanda, Lola Andreas, Kelvin Anggela, Pipin Anggraeni Yunita Aulia, Norin Nur A’yun, Nada Qurrota Bagio Bagus. P, M. Khalifah Berthalia, Fifi Daeli, Florus Diah Gusrayani Fahmi, Nuzulul Faris, Bintang Augri Florus Daeli Gabris, Giwinfill Hafidzudin, Hasan Hamdani Hendry Putra, Hendry Herawati, Vinola Ibnu Yasier Junaidi Junaidi Karina Awalia Zahra Karmawan Karnilawati Kholid Ansori Lukman Malia, Rezqi Mareta, Nela Meiliana Metra, Pol Muhammad Encep, Muhammad Mutahari, M Irgi Mutahari, M. Irgi Nasution, Zulfan Kamal Nida Nur Majidah Santoso Ningsih, Dewi Ismu Purwa Nisa Oktaviona Novi Angga Safitri Novita Nurpadilah Nurdinah Hanifah Nurna Ningsih Nurwulandari Oktara, Ridho Paluvi Andyani Sulaeman Putri, Deswari Ayu Putri, Nur Intani Ramadina Rahmadania, Cahya Rahman, Rifki Arif Renaldi Riandityo, MHD Malzi Rianto, M. Rizki Rizqi Novita Pani Ramadhani Saepullah Saepulloh Safrika Salsabila, Amanda Sanjaya, Erie Sarmauli Setyowati, Dessy Sofiya Cristine Suhaidar Suhardjo, Iwan Tan, Nany Tessa Agita Umiatul Khasanah Vinola Herawati