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All Journal Jurnal Ilmu Dasar Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik PUJANGGA: Jurnal Bahasa dan Sastra Math Didactic: Jurnal Pendidikan Matematika Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Pharmacy Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Az Zarqa': Jurnal Hukum Bisnis Islam Pena: Jurnal Pendidikan Bahasa dan Sastra Jurnal Talenta Sipil Jurnal Informatika Teknologi dan Sains (Jinteks) TROPHICO: Tropical Public Health Journal SENTRI: Jurnal Riset Ilmiah Journal of Artificial Intelligence and Digital Business Justika : Jurnal Sistem Informasi Akuntansi Jurnal Dehasen Mengabdi Journal of Sustainable Transformation Moderatio : Jurnal Moderasi Beragama Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Jurnal Ilmiah Sistem Informasi Jurnal Murid Jurnal Pusat Manajemen Accounting Analysis Journal Journal of Management, Economic, and Accounting Elementary Education Research Journal on Mathematics Education
Wulandari, Annisa
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Corporate Social Responsibility (CSR) and Tax Avoidance (TA) in Indonesia : Moderated Audit Committee Characteristics Wulandari, Annisa; Fanani, Zaenal
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.2586

Abstract

Purpose: The study aims to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) whether they have substitution or complementary influences. In addition, the researcher wanted to investigate whether the characteristics of the audit committee can be moderated between Corporate Social Responsibility (CSR) and Tax Avoidance (TA). Method: The study analyzes non-financial companies in Indonesia listed on OSIRIS in 2017 – 2021. The purposive sampling method produced 399 research samples. Researchers used regression panel data to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) and the effect of audit committee moderation. Findings: The results showed that Corporate Social Responsibility (CSR) has a significant positive influence on Tax Avoidance (TA) while Audit Committee Size (ACZ) and Female Members in Audit Committee (FMAC) have an insignificant influence. Novelty: The research will add literature related to the influence of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) by providing an overview of how company management in Indonesia utilizes Corporate Social Responsibility (CSR). Whether as a philanthropic activity or used to make up an unethical act such as Tax Avoidance (TA). This study also provides a new picture by providing a moderating effect characteristic of the audit committee.
Analisa Sistem Informasi Akuntansi Tagihan Pembayaran Vendor PT PELNI (Persero) Jakarta pusat Wulandari, Annisa; Widyastuti, Indria
JUSTIKA : Jurnal Sistem Informasi Akuntansi Vol 5 No 1 (2025): Juni 2025
Publisher : Program Studi Sistem Informasi Akuntansi Kampus Kota Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justika.i5v1.8248

Abstract

Sistem informasi akuntansi merupakan salah satu komponen penting dalam pengelolaan keuangan perusahaan, khususnya dalam memastikan efisiensi dan akurasi pembayaran tagihan kepada vendor. Penelitian ini dilatarbelakangi oleh kebutuhan PT PELNI (Persero) untuk mengelola pembayaran tagihan vendor secara efektif, guna mendukung kelancaran operasional dan menjaga hubungan bisnis yang baik. Implementasi sistem informasi akuntansi yang memadai dapat meningkatkan efisiensi proses administrasi keuangan sekaligus mengurangi risiko kesalahan dan keterlambatan pembayaran. Penelitian ini bertujuan untuk menganalisis prosedur penagihan, proses pembayaran, serta permasalahan yang dihadapi dalam pengelolaan tagihan vendor di PT PELNI. Metodologi yang dipakai dalam penelitian ini adalah pendekatan deskriptif kualitatif, dengan teknik pengumpulan data melalui proses wawancara mendalam, observasi langsung, dan juga dokumentasi. Data yang diperoleh dianalisis menggunakan kerangka teori yang relevan untuk memahami efektivitas sistem informasi akuntansi perusahaan..
PERAN HAKIKAT SAINS DALAM PEMBELAJARAN IPA TERHADAP HASIL BELAJAR SISWA Mubarakah, Rumaisya Hanifah; Putri, Syahiida Aliyya; Wulandari, Annisa; Ikmawati, Ikmawati; Kurniawan , Kurniawan
Journal of Sustainable Transformation Vol. 4 No. 01 (2025)
Publisher : Universitas Nahdlatul Ulama Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59310/jst.v4i01.80

Abstract

This study aims to analyze the role of the Nature of Science (NOS) in science learning and its contribution to student learning outcomes through a literature review. This study examined eight articles published between 2020 and 2025 that discussed the implementation of Nature of Science (NOS) in science education. Thematic analysis indicates that integrating NOS encompassing processes, products, applications, and scientific attitudes has a consistently positive impact on conceptual understanding, scientific literacy, critical thinking skills, and learning motivation. Additionally, inquiry-based learning and the constructivist paradigm can enhance the role of Nature of Science (NOS), making science education more contextual, interactive, and meaningful. Nonetheless, the primary challenges still stem from teachers' limited understanding and students' low levels of scientific literacy. Integrating the nature of science into science education can provide a strategic foundation for preparing students to become scientifically literate, critical thinkers, and adaptable to the challenges of the 21st century.
The Effect Of Product Quality, Brand Image, And Price Perception On The Purchase Decision Of Pt. Indofood Products In The City Of Bengkulu Wulandari, Annisa; Monique D, Eska Prima; Abi , Yudi Irawan
Jurnal Pusat Manajemen Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jpm.v2i2.1042

Abstract

This study aims to analyze the influence of product quality, brand image, and price perception on consumer purchasing decisions for PT. Indofood products in Bengkulu City. Indofood, as one of Indonesia’s largest food manufacturers, faces intense market competition that requires a strong understanding of consumer behavior. Product quality, brand image, and price perception are key factors that shape consumer trust, preferences, and purchasing decisions. Using a quantitative approach with a survey method, questionnaires were distributed to 106 consumers who had purchased Indofood products in Bengkulu City. The collected data were analyzed using multiple linear regression through SPSS version 25.0 to examine the partial and simultaneous effects of the three variables on purchasing decisions. The results of the study show that product quality, brand image, and price perception each have a positive influence on consumer purchasing decisions. This indicates that when consumers perceive a product as high quality, view the brand as strong and trustworthy, and consider the price as fair relative to the benefits received, they are more likely to make a purchase. Overall, this study demonstrates that purchasing decisions are not determined by a single factor but rather by the combined influence of product quality, brand reputation, and perceived value of price. These findings suggest that PT. Indofood should consistently maintain the quality of its products, strengthen its brand image through effective communication strategies, and set prices that reflect both consumer value perceptions and market competitiveness to sustain its position as a leading brand in the food industry.
Implementation of KAMI Index for IT Risk Management at PT. X Sabrina, Nur Amalina; Dermawan, Keisha Jovie; Wulandari, Annisa; Fadlillah, Muhammad Hafidz; Hidayat, Vicho Yunanda; Ayunda, Afifah Trista
Jurnal Ilmiah Sistem Informasi Vol. 5 No. 1 (2026): January: Jurnal Ilmiah Sistem Informasi
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/nrwrys87

Abstract

Keamanan informasi menjadi aspek yang sangat penting bagi perusahaan yang bergantung pada teknologi informasi dalam operasional bisnisnya. PT. X sebagai pengelola pusat perbelanjaan modern memiliki tingkat ketergantungan tinggi terhadap sistem elektronik seperti membership, pembayaran, CCTV, dan perparkiran, sehingga membutuhkan pengelolaan keamanan informasi yang terstruktur. Penelitian ini bertujuan mengevaluasi tingkat kematangan keamanan informasi PT. X menggunakan Indeks Keamanan Informasi (Indeks KAMI) Versi 5.0 yang dikembangkan oleh BSSN. Metode penelitian dilakukan melalui studi pustaka dan wawancara terstruktur dengan Kepala Departemen IT, kemudian hasilnya diolah menggunakan lembar kerja resmi Indeks KAMI. Hasil penelitian menunjukkan bahwa PT. X berada pada kategori Sistem Elektronik Tinggi dengan skor total 563 dan tingkat kematangan berada pada level I+ (Pemenuhan Kerangka Kerja Dasar). Area dengan skor tertinggi adalah Teknologi dan Keamanan Informasi, sementara kelemahan utama terdapat pada Pengelolaan Risiko dan Pelindungan Data Pribadi. Kesenjangan utama meliputi belum adanya penetapan risk appetite, belum tersedianya prosedur pemusnahan data pribadi, minimnya dokumentasi kebijakan keamanan informasi, serta belum diterapkannya patch management secara rutin. Rekomendasi perbaikan difokuskan pada penyusunan kebijakan keamanan informasi formal, penerapan patch management, penyusunan SOP pemusnahan data, serta penetapan toleransi risiko. Temuan ini diharapkan dapat membantu PT. X dalam menyusun prioritas peningkatan keamanan informasi serta memberikan kontribusi terhadap literatur penerapan Indeks KAMI di sektor retail dan pusat perbelanjaan.
Analisis Motivasi Siswa SMP Empat Lima Dalam Mengikuti Program Tahfidz Wulandari, Annisa; Suradji, Muchamad
Jurnal Murid Vol 2 No 3 (2025): September
Publisher : Fakultas Agama Islam

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

Abstract

Program tahfidz Al-Qur’an di SMP Empat Lima merupakan bagian dari penguatan pendidikan karakter berbasis nilai-nilai keislaman. Penelitian ini bertujuan untuk mengetahui motivasi siswa dalam mengikuti program tahfidz serta kontribusinya terhadap pembentukan karakter siswa. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Subjek penelitian meliputi 10 siswa, 3 guru tahfidz, serta beberapa orang tua siswa yang dipilih secara purposive. Hasil penelitian menunjukkan bahwa motivasi siswa terbagi menjadi dua, yaitu motivasi intrinsik dan ekstrinsik. Siswa dengan motivasi intrinsik, seperti dorongan dari hati, keinginan menjadi penghafal Al-Qur’an, dan semangat religiusitas, menunjukkan kedisiplinan, semangat belajar, serta perubahan sikap yang positif. Sementara itu, motivasi ekstrinsik muncul karena dorongan dari orang tua, guru, atau kewajiban sekolah. Meski demikian, keduanya memberikan kontribusi pada pembentukan karakter siswa, seperti disiplin, tanggung jawab, dan akhlak yang baik. Berdasarkan Kesimpulan dari hasil penelitian yang dilakukan melalui wawancara dan observasi terhadap tiga guru tahfidz dan sepuluh peserta didik SMP Empat Lima, dapat diketahui bahwa motivasi siswa dalam mengikuti program tahfidz menunjukkan variasi yang cukup signifikan. Peneliti menyarankan agar pihak sekolah dan orang tua terus memberi dukungan moral, pendekatan personal, serta menciptakan lingkungan religius yang kondusif untuk meningkatkan motivasi dan keberhasilan program tahfidz.
Creative thinking ability for each self-efficacy level on challenge-based on ethnomathematics learning class with AR-comic book Ardiansyah, Adi Satrio; Wulandari, Annisa; Setiawan, Ananda Verry; Mulyono
Journal on Mathematics Education Vol. 17 No. 1 (2026): Journal on Mathematics Education
Publisher : Universitas Sriwijaya in collaboration with Indonesian Mathematical Society (IndoMS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22342/jme.v17i1.pp199-224

Abstract

The development of creative thinking has emerged as a central objective in contemporary mathematics education, reflecting the need to cultivate higher-order cognitive competencies essential for twenty-first-century learning. While ethnomathematics provides culturally situated contexts that enhance the relevance and meaning of mathematical concepts, augmented reality (AR) offers advanced visualization and engagement opportunities that enrich learning experiences. Nevertheless, empirical investigations that integrate challenge-based learning, ethnomathematics, and AR-assisted media remain scarce. Moreover, limited attention has been given to understanding how students’ self-efficacy influences creative thinking within such an integrative pedagogical framework. This study seeks to evaluate the pedagogical quality of a challenge-based ethnomathematics model supported by an Augmented Reality Comic Book in fostering students’ creative thinking abilities. Specifically, it examines the effect of self-efficacy on creative thinking performance within this model and characterizes students’ creative thinking profiles across different self-efficacy levels. A mixed-methods design employing a concurrent embedded strategy was implemented. Data were collected through creative thinking assessments, self-efficacy questionnaires, classroom observations, and semi-structured interviews. Quantitative data were analyzed using inferential statistical techniques, while qualitative data underwent systematic analysis through data reduction, display, conclusion drawing, and triangulation procedures. The findings indicate that the proposed instructional model satisfies established quality criteria. Students’ self-efficacy accounts for 52.1% of the variance in creative thinking, with higher self-efficacy levels associated with stronger manifestations of fluency, flexibility, and originality. These results provide empirical evidence for the efficacy of culturally grounded, technology-enhanced challenge-based learning in strengthening students’ creative mathematical competencies and advancing contemporary pedagogical practice.
Co-Authors Abi , Yudi Irawan Ade Saputra Nasution Afni, Yulia Agustika, Kartika Ahadin Ahadin Ahmad Soleh Ajriana Aldi Budi Riyanta, Aldi Budi Ali, Zezen Zainul Aprilia, Dela Atiqa, Siti Ayunda, Afifah Trista Azisah Deliana, Riska Dermawan, Keisha Jovie Elvira handayani Fadlillah, Muhammad Hafidz Fahrurrozi, Fahrurrozi Fitri, Aida Gayatri, Ida Ayu Made Er Meytha Hamdani, Moh. Hanipa, Hanipa Heru Nurcahyo Hidayah , Nenden Restu Hidayat, Vicho Yunanda Ikmawati, Ikmawati Indria Widyastuti Irmayansyah Izhur S, Muh. Juliana, Pinti Jusma Karona Cahya Susena, Karona Cahya Khairul Yamin R, Muh. Khoe Susanto Kusumahadi Kurniawan , Kurniawan Mahendra, Yusril Mochamad Zaenal Fanani Monique D, Eska Prima Mubarakah, Rumaisya Hanifah Muliana Mulyono Nasution, Suswati Ningrum, Leny Tritanto Nurul Faizah, Asgina Parapat Gultom Pirdayanti, Mei Sela Priambodo, Bayu Pribadi, Muhammad Fadli Purwaningsih - Putri, Syahiida Aliyya Radiamoda, Anwar M Rahmadhina, Namira Mudrikah Rini, Intan Puspita Risnanosanti Risnanosanti Rofida, Astuti Sabrina, Nur Amalina Salmauliana Satrio Ardiansyah, Adi Setiawan, Ananda Verry Siboro, Nadia Sauli Yanti Br. Siregar, Ramah Atika Sitepu, Tepu Sudrajat, Irfan Suradji, Muchamad Suryalena " Wari Dony Wibisono, Muhamad Arif Winda Ramadianti, Winda Yulian, Yulian Yusri, M. Iqbal Zahrani, Adelia