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Pengenalan Profesi Akuntansi untuk meningkatkan Minat Belajar Santri Panti Asuhan Darussalam Al-Farhan chaerunisa prastiani, siti; Siarwi; Khoirunnisa Azzahra
ABDIMAS Iqtishadia Vol. 3 No. 1 (2025): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v3i1.40880

Abstract

Di Indonesia profesi akuntansi memiliki peluang yang sangat baik, bidang akuntansi banyak diperlukan diberbagai instansi. Profesi Akuntansi merupakan semua bidang pekerjaan yang mempergunakan keahlian di bidang akuntansi, termasuk bidang pekerjaan akuntansi publik, akuntan intern yang bekerja pada perusahaan industri, keuangan atau dagang, akuntan yang bekerja di pemerintah, dan akuntan sebagai pendidikmerupakan bagian dari ilmu ekonomi yang memiliki peran penting bagi perusahaan. Tujuan Pengabdian Kepada Masyarakat ini adalah meningkatkan minat belajar dibidang akuntansi melalui pengenalan profesi akuntansi kepada remaja yayasan darussalam.  Metode yang digunakan dalam kegiatan ini adalah metode penyuluhan. melalui Metode Ceramah, diskusi serta tanya jawab. Kegiatan ini memberikan hasil meningkatnya pengetahuan kepada remaja yayasan Darussalam terkait profesi akuntansi.
Perbedaan Asupan Zat Gizi Makro antara Remaja Obesitas dan Non Obesitas di Kota Surabaya Wilayah Utara Khoirunnisa Azzahra; Satwika Arya Pratama
SEHATMAS: Jurnal Ilmiah Kesehatan Masyarakat Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sehatmas.v4i3.5883

Abstract

Adolescents are an age group that is vulnerable to nutritional problems such as obesity which can be caused by excessive macronutrient intake. This study aims to determine the differences in macronutrient intake between obese and non-obese adolescents in the North Surabaya City Region. The method used is case control. The sample consisted of 59 obese adolescents and 59 non-obese adolescents with sample selection using purposive sampling technique with gender matching method. Measurement of macronutrient intake using the Semi Quantitative Food Frequency Questionnaire instrument within a period of 3 months using interview technique. Tests on simple carbohydrate, complex carbohydrate, animal protein, and vegetable protein variables used the independent t-test because the data were normally distributed and on saturated fat and unsaturated fat variables used the Mann Whitney test because the data were not normally distributed. There were significant differences for simple carbohydrate intake (p=0,000), complex carbohydrate (p=0,044), animal protein (p=0,008), vegetable protein (p=0,014), saturated fat (p=0.000), and unsaturated fat (p=0,006).
Pengaruh Tax Avoidance, Risiko Pajak Dan Kepemilikan Institusional Terhadap Cost Of Debt Rachmawati, Annisa Nabila; Khoirunnisa Azzahra
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.750

Abstract

This study aims to examine the effect of tax avoidance, tax risk and institutional ownership on cost of debt. This research was conducted by analyzing the financial statements of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The data collection method used purposive sampling, the data analysis technique used panel data regression, the type of data used was secondary data sourced from the company's annual report. The data used in this study is secondary data with a sample of 19 companies with 5 years of observation. The number of samples of this research is 95 financial statements. Hypothesis testing is done using the Eviews 12 application. Based on the test results, it is stated that simultaneously tax avoidance, tax risk and institutional ownership affect cost of debt. The results of research conducted partially state that tax avoidance and tax risk have no effect, while institutional ownership affects the cost of debt.