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All Journal CESS (Journal of Computer Engineering, System and Science) Jurnal Riset Bisnis dan Manajemen Tirtayasa Jurnal Akuntansi Barelang Jurnal Ilmiah Akuntansi Kesatuan FiTUA : Jurnal Studi Islam International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Pembelajaran Bahasa dan Sastra
Amelia, Rita
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, INTENSITAS MODAL, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Real Estate Dan Property Yang Terdaftar di BEI Periode Tahun 2018-2022) Ramdani, Edon; Amelia, Rita
JURNAL AKUNTANSI BARELANG Vol 8 No 1 (2023): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i1.8248

Abstract

This research aims to analyze the influence of sales growth, fixed asset intensity, capital intensity, and family ownership on tax avoidance. This research was conducted by analyzing the financial reports of companies in the real estate and property sectors listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 12 property sector companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Sales Growth) as the first independent variable, Fixed Asset Intensity as the second independent variable, Capital Intensity as the third independent variable, and Family Ownership as the fourth independent variable and Tax Avoidance as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using EViews 10 Student Version Lite software. The research results show that the best model is the Random Effect Model (REM). The results of this study show that Sales Growth partially has no effect on Tax Avoidance, Fixed Asset Intensity partially has an effect on Tax Avoidance, Capital Intensity has a partial effect on Tax Avoidance, Family Ownership has a partial effect on Tax Avoidance. However, simultaneously this research shows that Sales Growth, Fixed Asset Intensity, Capital Intensity, and Family Ownership have a simultaneous effect on Tax Avoidance. Keywords : Sales Growth, Fixed Asset Intensity, Capital Intensity, Family Ownership, Tax Avoidance
The Effect of Word Search Learning Media in Indonesian Language Learning on Student Learning Outcomes Grade V Elementary School Arni, Yusni; Trinita, Devi; Murwani, Klara Novena; Amelia, Rita
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 1 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i1.224

Abstract

This study was conducted to understand the effect of word search learning media in Indonesian language learning on learning outcomes of fifth grade students. This research uses an experimental method involving a quantitative approach with the type of Quasi Experimental Design. The variables in this study consisted of independent variables (X), namely learning media looking for words in Indonesian language learning and dependent variables (Y), namely student learning outcomes. The population of this study were all grade V elementary school students with a total of 168 students, and the sample in this study was class V.A with a total of 28 students as an experimental class. Data collection techniques using tests and documentation. The implementation of the research implementation is to conduct an initial test (pretest), carry out treatment, and conduct a final test (posttest). Before using the word search learning media, the completeness rate only reached 71.4%. However, after using the learning media, the completion rate increased to 100%. From the t-test results, the sig. (2-tailed) of 0.00 > 0.05. This indicates that the null hypothesis or Ho is rejected and the alternative hypothesis or Ha is accepted. So it can be concluded that "there is a significant effect of learning media looking for words in Indonesian language learning on the learning outcomes of grade V elementary school students".
Analisis Usability dan User Experience pada Aplikasi CISEA PT. Bukit Asam Menggunakan Metode System Usability Scale (SUS) dan User Experience Questionnaire (UEQ) Amelia, Rita; Tania, Ken Ditha
CESS (Journal of Computer Engineering, System and Science) Vol 9, No 1 (2024): January 2024
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/cess.v9i1.54728

Abstract

Suatu organisasi dapat mengatasi persaingan yang semakin ketat dengan menggunakan teknologi informasi. Suatu organisasi dapat menjadi lebih baik dalam melakukan segala kegiatan operasionalnya jika dapat memanfaatkan keunggulan teknologi. Aplikasi CISEA adalah aplikasi yang digunakan perusahaan sebagai media informasi dan komunikasi karyawan. Peneliti mengevaluasi pengalaman dan kemampuan pengguna menggunakan aplikasi CISEA. Analisis dilakukan menggunakan metode yaitu pada aspek pengalaman pengguna menggunakan metode User Experience Questionnaire (UEQ) dan aspek Usability menggunakan System Usability Scale (SUS). Hasil pengukuran kebergunaan (usability) menggunakan pengujian SUS yang diberikan kepada 30 responden diperoleh nilai rata-rata skor SUS mencapai 82.5 maksudnya aplikasi CISEA dalam kategori “excellent” dengan penilaian grade skor yaitu “B” yang menyatakan aplikasi CISEA bisa diterima oleh pengguna. Hasil kepada 30 responden dengan enam elemen pengukuran kuesioner UEQ, yang meliputi apsek attractivesness (Daya Tarik) mendapat nilai rata-rata 1,22 memberikan nilai posistif/baik, aspek perspicuity (Kejelasan) mendapat nilai 1,26 memberikan nila positif/baik, aspek efficiency (efisiensi) mendapat nilai 1,18 memberikan nilai positif/baik, aspek dependability mendapat nilai 0,96 memberikan nilai positif/baik, aspek stimulation (stimulasi) mendapat nilai 0,82 memberikan nilai yang positif atau baik serta elemen inovatif (kebaruan) mendapatkan nilai 0,89 memberikan nilai positif/baik.
Prosedur Perencanaan Pembelajaran Apresiasi Cerita Rakyat Kepulauan Riau Menggunakan Teknik Tes Teks Kloz Aryani, T. Fetty; Ariani, Firda; Amelia, Rita
Jurnal Pembelajaran Bahasa dan Sastra Vol. 3 No. 2 (2024): Maret 2024
Publisher : Raja Zulkarnain Education Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55909/jpbs.v3i2.573

Abstract

Penelitian ini bertujuan untuk mendeskripsikan: 1) reproduksi teks cerita rakyat ‘Dewi Perindu’ untuk persiapan pembelajaran; 2) teks kloz dalam satuan LKPD sebagai persiapan pembelajaran apresiasi cerita rakyat ‘Dewi Perindu’ yang menggunakan teknik tes teks kloz; 3) rencana pelaksanaan pembelajaran apresiasi cerita rakyat ‘Dewi Perindu bermedia LKPD menggunakan teknik tes teks kloz. Penelitian ini berlangsung di awal semester genap tahun pelajaran 2023/2024 di SMP Negeri 20 Batam. Populasi adalah kelompok siswa yang mengikuti tes berjenis teks kloz berbasis cerita rakyat Kepulauan Riau. Mereka merupakan kelompok siswa kelas 7 yang berjumlah 50 siswa yang terbagi dari 2 kelas paralel. Sampel ditetapkan sebanyak 40 siswa yang dipilih secara random tanpa pengembalian dari setiap kelompok populasi; masingmasing 20 siswa per kelompok sampel. Instrumen pertama penelitian ini adalah pedoman observasi yang berfungsi untuk mengumpulkan data cerita rakyat yang bersumber dari kepustakaan. Instrumen kedua adalah daftar cek-ricek yang berfungsi untuk memvalidasi setiap cerita rakyat yang berhasil dikumpulkan. Instrumen ketiga adalah tes tertulis yakni teks kloz berbasis cerita rakyat. Hasil penelitian: 1) adanya reproduksi teks cerita rakyat ‘Dewi Perindu’ untuk persiapan pembelajaran; 2) teks kloz dalam satuan LKPD sebagai persiapan pembelajaran apresiasi cerita rakyat ‘Dewi Perindu’ yang menggunakan teknik tes teks kloz yang dipilihan menjadi 9 pilahan; 3) rencana pelaksanaan pembelajaran apresiasi cerita rakyat ‘Dewi Perindu bermedia LKPD menggunakan teknik tes teks kloz.
Lean Hospital Simulation Using The Value Stream Mapping (VSM) Method Kuncorosidi, Kuncorosidi; Amelia, Rita; Apriandi, Devy Widya
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 7, No 2 (2023)
Publisher : Faculty of Economics and Business - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v7i2.23239

Abstract

This study aims to analyze Lean Hospital simulations using the Value Stream Mapping (VSM) method at the Outpatient Unit at Mutiara Hati Hospital, Pagaden, Kab. Subang. This research was conducted to identify waste activities in the work process in the outpatient unit and to analyze the Value Stream Map of the outpatient unit.The observation method in this study uses descriptive quantitative methods. Observation, interviews, literature studies, field studies, and documentation carry out data collection techniques. The analysis technique used in this study used the Visio software version and CorelDraw.The research results on activities during the outpatient unit process found waste, so the PEC (process cycle efficiency) value was less than 30%. Proposed improvements using Lean Hospital to minimize waste or waste in outpatient units are carried out by reducing waiting time.Keywords: Lean Hospital; Value Stream Mapping (VSM).
THE EFFECT OF CUSTOMER SATISFACTION, BARRIERS TO SWITCHING, AND CUSTOMER TRUST ON CUSTOMER RETENTION AT HERDACAKE BAKERY, PUGER JEMBER DISTRICT Amelia, Rita; Supeni, Retno Endah; Setianingsih, Wahyu Eko
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 4 (2024): November
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i4.12187

Abstract

This research aims to determine the influence of customer satisfaction, switching barriers and customer trust on customer retention at the Herdacake bakery, Puger district, Jemeber. This type of research uses descriptive quantitative research. The analytical method in this research is multiple linear regression analysis, the population in this research is the customers of the Herdacake bakery. The sample used was 160 respondents. The results of this research show that this conclusion is proven (1) the customer satisfaction variable has a positive and significant effect on customer retention. With a t count of 9.378 and a significance level of 0.00. (2) the switching barrier variable has a positive and significant effect on customer retention. With a t count of 2.833 and a significance level of 0.00. (3) the customer trust variable has a positive and significant effect on customer retention. With a t count of 3.915 and a significance level of 0.03. The variables Customer Satisfaction, Switching Barriers, and Customer Trust simultaneously have a positive and significant effect on customer retention in herdacake bakery.
Pembelajaran Penempatan Tanda Jeda Pantun Menggunakan Pendekatan Proses melalui Bahan Ajar Inovatif Amelia, Rita; Artimis
Jurnal Pembelajaran Bahasa dan Sastra Vol. 3 No. 5 (2024): September 2024
Publisher : Raja Zulkarnain Education Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55909/jpbs.v3i5.632

Abstract

Penelitian ini bertujuan mengeksplorasi: 1) prosedur penggunaan pendekatan keterampilan proses melalui bahan ajar inovatif dalam pembelajaran penempatan tanda jeda pantun; 2) hasil belajar penggunaan pendekatan keterampilan proses melalui bahan ajar inovatif dalam pembelajaran penempatan tanda jeda pantun. Penelitian dilaksanakan di SMP Negeri 20 Batam, Kepulauan Riau pada awal semester ganjil tahun ajaran 2024/2025. Populasi penelitian ini adalah siswa kelas 7C yang mengikuti pembelajaran penempatan tanda jeda pantun yang menggunakan pendekatan keterampilan proses melalui bahan ajar inovatif. Mereka berjumlah 32 siswa. Sampel ditetapkan sebanyak 30 siswa yang dipilih secara random sederhana tanpa pengembalian. Instrumen pertama penelitian ini adalah rencana pembelajaran penempatan tanda jeda pantun menggunakan pendekatan keterampilan proses melalui bahan ajar inovatif. Instrumen kedua adalah tes unjuk kerja penempatan tanda jeda pantun. Instrumen ketiga adalah tes unjuk kerja penempatan tanda jeda pantun. Semua instrumen disusun menggunakan prosedur objektif dan sistematis. Data prosedur pembelajaran dianalisis secara tematik, tanpa analisis statistik. Data penempatan tanda jeda pantun dianalisis menggunakan prosedur statistik deskriptif yakni mean dan persen. Hasil penelitian: 1) prosedur penggunaan pendekatan keterampilan proses dam bahan ajar inovatif dalam pembelajaran penempatan tanda jeda pantun mencakup 3 jenis kegiatan awal, 32 jenis kegiatan inti, dan 4 jenis kegiatan akhir; 2) hasil belajar penggunaan pendekatan keterampilan proses melalui bahan ajar inovatif dalam pembelajaran penempatan tanda jeda pantun mencapai batas minimal 75,00.
The Effect Of Return On Asset, Debt To Equity Ratio, Current Ratio And Debt To Asset Ratio On Return On Equity: Case Study on S ector Companies Transportation and Logistics Listed on the IDX Amelia, Rita
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2931

Abstract

This research aims to determine and analyze the influence of Return On Assets (ROA), Debt To Equity Ratio (DER), Current Ratio (CR) and Debt to Asset Ratio (DAR) on Return on Equity (ROE) in sector transportation and logistics companies which is listed on the Indonesian Stock Exchange. This research uses quantitative methods with multiple regression models. The population used in this research is sector transportation and logistics companies listed on the IDX for the 2022-2023 period. The sample for this research was 16 Financial Reports of Logistics & Deliveries sub-industry companies (K211) for the period 2022 and 2023 so that a total of 32 data were studied in 2 years of observation. The data collection technique is documentation. The data analysis technique used in this research is the classic assumption test and multiple linear regression analysis using the SPSS V26 software tool. The hypothesis was tested partially using the t test. The partial research results show that ROA and DAR have a positive effect on ROE, DER has a negative effect on ROE while CR has no effect on ROE in logistics and delivery sub-industry companies listed on the IDX for the 2022-2023 period. Simultaneous hypothesis using the F test. Simultaneous research results show a significant influence between ROA, DER, CR, DAR on ROE in logistics and delivery sub-industry companies listed on the IDX for the 2022-2023 period.
The Importance of Education Financing Management in Islamic Institution Amelia, Rita; Karim, Hamdi Abdul
FiTUA: Jurnal Studi Islam Vol 6 No 1 (2025): June
Publisher : STIT Sunan Giri Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47625/fitua.v6i1.1013

Abstract

Education financing management has a very important role in ensuring the continuity and quality of education provision. Education financing includes: education budget planning, education financing, education budget implementation, education financial accounting and accountability, and education budget audit and supervision. The success of education is highly dependent on the adequacy of available funds, how to strategically manage limited funds to meet the needs of education optimally, efficiently and effectively becomes one of the main focuses in the management of educational institutions. In the context of Islamic educational institutions, optimizing resources is key to ensuring the continuity of the learning process, improving the quality of educational services, and ensuring that educational goals are achieved as expected. In order to run effectively, education financing management requires careful planning, transparency, accountability, and good coordination between stakeholders. This research uses a qualitative method, namely by describing the facts in depth and collecting data from various sources, such as articles, books and journals that discuss the importance of financing management in Islamic educational institutions. Furthermore, it analyzes and examines the ways of managing financing in Islamic educational institutions. The results of the study show that the institution's financing management focuses on effective and efficient financial management.
Co-Authors Apriandi, Devy Widya Ariani, Firda Artimis Aryani, T. Fetty Hamdi Abdul Karim, Hamdi Abdul Ken Ditha Tania Kuncorosidi, Kuncorosidi Murwani, Klara Novena Ramdani, Edon Retno Endah Supeni Trinita, Devi Wahyu Eko Setianingsih Yusni Arni