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All Journal Jurnal Konseling dan Pendidikan STI Policy and Management Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara
Jessyca, Jessyca
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Development of Verbal Creativity Test Based on Creative Industry Sectors Suyasa, P. Tommy Y. S.; Setyawan, Ignatius Roni; Rahaditya, R.; Jessyca, Jessyca; Rae, Olivia Beatrix; Fahditia, Amala
STI Policy and Management Journal Vol 10, No 1 (2025): STI Policy and Management
Publisher : National Research and Innovation Agency, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14203/STIPM.2025.413

Abstract

TThis study aims to assess the validity and reliability of the verbal creativity test developed in order to identify the creative potential of prospective public relations practitioners who will be tasked with developing and promoting Indonesia’s creative industries. The test developed was named VCT - ICI, which is an abbreviation for Verbal Creativity Test - Indonesian Creative Industries (Tes Kreativitas Verbal - Industri Kreatif Indonesia). This test was structured based on 16 subsectors of Indonesia’s creative industries, which were used as a stimulus in designing test items. The respondents in this study were 201 students majoring in public relations of the faculty of communication sciences from three Indonesia’s universities. Data analysis was carried out to assess the validity and reliability of the verbal creativity test developed. Further analysis produces norms (standard scores) for interpreting the verbal creativity measurement results.
PENGARUH KEBERAGAMAN GENDER DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK YANG DIMEDIASI OLEH KINERJA KEBERLANJUTAN: THE EFFECT OF GENDER DIVERSITY AND SIZE OF BOARD OF DIRECTORS ON TAX AVOIDANCE MEDIATED BY SUSTAINABILITY PERFORMANCE Jessyca, Jessyca; Hendi, Hendi; Krisyadi, Robby
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.1-10

Abstract

State revenue from taxation is Indonesia's largest source of revenue as evidenced in 2018, where tax revenue contributed 78.1% of total state revenue. However, this is inversely proportional for companies where taxes are a relatively significant expense for companies. This is considered to be able to reduce profits relatively significantly so that tax management efforts are made so that companies can pay taxes, as little as possible. This study aimed to investigate the impact of gender diversity and board size on corporate tax avoidance practices. Additionally, it sought to contribute to the existing body of literature by examining the role of a mediator, specifically sustainability performance, in mediating the relationship between board size, board gender diversity, and tax avoidance in Indonesia. The research analyzed data from all companies listed on the IDX that met the predetermined sample criteria. The findings of this study indicate that neither board size nor board gender diversity has a significant influence on tax avoidance. However, when tested with a mediating variable, namely sustainability performance, both board size and board gender diversity demonstrate a positive effect. Nevertheless, the results of the mediation of sustainability performance are not statistically significant
Pembuatan Sistem Akuntansi Dengan Menggunakan Aplikasi Microsoft Access Di Toko Yupindo Jaya Hendi, Hendi; Jessyca, Jessyca
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i1.2396

Abstract

Toko Yupindo Jaya merupakan UMKM yang dulunya melakukan pencatatan akuntansi dan pembuatan laporan keuangan secara manual. Namun saat ini Toko Yupindo Jaya tidak lagi melakukan pencatatan transaksi keluar masuknya kas maupun melakukan pembuatan laporan keuangan. Pandemi corona yang menyebabkan penurunan penjualan menyebabkan omset yang didapatkan oleh Toko Yupindo Jaya turun secara drastis. Toko Yupindo Jaya akhirnya melakukan eliminasi terhadap karyawan yang bekerja disana agar dapat mengurangi beban gaji yang harus dibayarkan kepada karyawan serta juga tidak melakukan stok barang lagi. Dengan tidak adanya pembayaran gaji dan melakukan pengumpulan persediaan barang, Jan Fui selaku pemilik juga tidak melakukan pembuatan laporan keuangan lagi. Saat ini laba maupun rugi yang diterima oleh Toko Yupindo Jaya serta pengeluaran yang dilakukan juga tidak diketahui detail. Setelah melakukan wawancara terhadap Jan Fui  dan mengetahui informasi tersebut, kemudian membuat sistem menggunakan aplikai Microsoft Access yang bertujuan membantu Jan Fui untuk membuat laporan keuangan dan mengetahui laba atau rugi yang didapatkannya dengan mudah. Untuk PkM selanjutnya yang melakukan penelitian, juga merekomendasikan agar sistem ini dapat di sempurnakan maupun dikembangkan lagi sesuai dengan kondisi ekonomi maupun kebutuhan UMKM (Usaha Mikro, Kecil dan Menengah) dikemudian hari.
Construct validity test on the Indonesian version of Career Decision-Making Self-Efficacy Scale (CDSES) Suyasa, P. Tommy Y. S.; Jessyca, Jessyca; Oktaviani, Felita; Fahditia, Amala
Jurnal Konseling dan Pendidikan Vol. 11 No. 1 (2023): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/178400

Abstract

This study aimed to assess the construct validity of Indonesian version of the Career Decision-Making Self-Efficacy Scale (CDSES) by conducting a convergent evidence test. This version comprised 30 items that measured individual confidence in making career-related decision across seven dimensions, including occupational information (OI), goal selection (GS), self-appraisal (SA), school achievement (ScA), problem-solving (PS), social support (SS), and planning. Despite passing the content validity test, CDSES-Indonesian version lacked psychometric properties in terms of convergent evidence. A construct validation analysis was carried out, incorporating the NEO-PI instruments developed by Costa & McCrae in 1992 into CDSES-Indonesia version. This study involved 211 respondents, including 123 women and 88 men aged between 17 and 35, all being university students. Google Form was used as a platform to distribute the questionnaires for the two measuring instruments to the participants. The results showed a significant relationship between CDSES and personality traits. Four personality traits, namely conscientiousness, openness, extraversion, and agreeableness, exhibited positive correlations with CDSES, while neuroticism showed a negative relationship.
Co-Authors Fahditia, Amala Hendi, Hendi Ignatius Roni Setyawan Krisyadi, Robby Oktaviani, Felita P. Tommy Y. S. Suyasa Rae, Olivia Beatrix Rahaditya, R.