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All Journal Majalah Kedokteran JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) JURTEKSI JURNAL MANAJEMEN BISNIS Jurnal Biomedika dan Kesehatan Jurnal Ilmiah Akuntansi Manajemen Amnesty: Jurnal Riset Perpajakan Indonesian Values and Character Education Journal Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Bulletin of Computer Science Research Journal of Information Technology (JIfoTech) Jurnal Pengabdian Kepada Masyarakat Patikala INVOICE : JURNAL ILMU AKUNTANSI Journal of Medical Science; Jurnal Ilmu Medis Rumah Sakit Umum Daerah dr. Zainoel Abidin, Banda Aceh Jurnal Teknologi dan Manajemen Industri Terapan Empowerment Jurnal Mahasiswa Psikologi Universitas Buana Perjuangan Karawang Jurnal Komunikasi, Sains dan Teknologi (JKST) Jurnal Pengabdian Masyarakat UNIPOL Jurnal Profita : Akuntansi dan Manajemen Instink: Inovasi Pendidikan, Teknologi Informasi dan Komputer Jurnal Ekonomi dan Bisnis International Journal of Sustainability in Research (IJSR) Jurnal Ilmiah Pembelajaran Sekolah Dasar Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Novem Medika Farmasi MAXIMAL AT-TAKLIM: Jurnal Pendidikan Multidisiplin Mores: Jurnal Pendidikan Hukum, Politik dan Kewarganegaran PENDIMAS
Mira
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Benarkah Leverage Erat Kaitannya dengan Performance Pada Perusahaan Perbankan di Indonesia? Muttiarni; Indrayani, Syarthini; Muhaimin; Mira; Salam; A. Tenri Syahriani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2887

Abstract

Dalam penelitian ini, pengaruh leverage terhadap kinerja perusahaan dieksplorasi dengan menggunakan analisis persamaan regresi sederhana. Data sekunder yang terdiri dari laporan keuangan yang telah dipublikasikan dan dapat diakses melalui idx.co.id digunakan sebagai basis analisis. Melalui penggunaan perangkat lunak SPSS 25 for Windows, ditemukan bahwa keterlibatan leverage menghasilkan pengaruh yang signifikan dan bersifat negatif terhadap kinerja perusahaan. Temuan ini sejalan dengan temuan serupa dalam beberapa penelitian sebelumnya. Penelitian ini juga memberikan kontribusi penting dalam menyusun strategi yang dapat diterapkan oleh perusahaan untuk memperbaiki kinerja dan efisiensi pengelolaan modal. Hal ini dapat membawa potensi untuk mengurangi ketergantungan pada penggunaan utang dalam upaya pengelolaan perusahaan secara keseluruhan
OPTIMALISASI PERAN KADER POSYANDU DALAM UPAYA PENCEGAHAN STUNTING MELALUI PSIKOEDUKASI CILUKBA niken, niken merna; Mira
Jurnal Biomedika dan Kesehatan Vol 8 No 3 (2025)
Publisher : Fakultas Kedokteran Universitas Trisakti

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

Abstract

Background, Stunting is a growth disorder that may indicate abnormalities in various organs, including the brain. The brain is a vital neural center that significantly influences a child’s ability to see, hear, think, and perform motor functions. Prolonged nutritional deficiencies can cause permanent brain function impairment. Furthermore, children who experience stunting are more susceptible to illness, decreased cognitive abilities, lower academic performance, and even disability in old age. Objective, To determine the effect of psychoeducation using the CILUKBA method on the role of Posyandu cadres in stunting prevention efforts. Method, This research employed a pre-experimental one-group pre-test and post-test design conducted in Dauh Puri Kaja Village, under the jurisdiction of Public Health Center (Puskesmas) III North Denpasar. The subjects were 36 Posyandu cadres in Wanasari Hamlet, Dauh Puri Kaja Village. Data were collected using a questionnaire and analyzed with the Wilcoxon test. Results, Before the intervention, 19 respondents (52.8%) had a moderate level of knowledge, 30 respondents (83.3%) showed a moderate attitude, and 27 respondents (75%) demonstrated moderate practices. After the intervention, 30 respondents (83.3%) had a good level of knowledge, 29 respondents (90%) demonstrated a good attitude, and 29 respondents (80.6%) had good practices. The Wilcoxon statistical test showed a p-value = 0.000 < α (0.05), thus Ho is rejected and Ha is accepted. This indicates that the psychoeducation using the CILUKBA method significantly influences the knowledge, attitude, and practices of Posyandu cadres in stunting prevention efforts. Conclusion, Psychoeducation using the CILUKBA method has a significant effect on improving the knowledge, attitude, and practices of Posyandu cadres in efforts to prevent stunting.
Financial Constraints and Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange 2020–2022 .; ., .; Mira; Wahyuni, Wahyuni; Nurdiani
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/902dn988

Abstract

This study investigates the effect of financial constraints on tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Mining firms operate in a capital-intensive and highly regulated environment, making them vulnerable to fluctuations in commodity prices, financing frictions, and liquidity pressures. These conditions heighten the relevance of examining whether financial constraints influence corporate tax planning behavior. Using a quantitative research design, the study analyzes panel data from 24 mining companies that consistently reported complete audited financial statements over the three-year period, resulting in 72 firm-year observations. Financial constraints are measured using the Hadlock–Pierce (HP) Index, while tax avoidance is proxied by the Cash Effective Tax Rate (CETR), which captures real cash taxes paid relative to pre-tax income. Several control variables—firm size, profitability, leverage, and capital intensity—are included to account for operational and structural characteristics of mining firms. Panel regression analysis is conducted using the Hausman test to determine the appropriate model, supplemented by classical assumption testing to ensure statistical validity. The results are expected to provide empirical evidence on whether financially constrained mining firms engage more aggressively in tax avoidance as a strategy to preserve liquidity during periods of economic uncertainty, including the COVID-19 pandemic. The study contributes to the literature by offering sector-specific insights into the financial determinants of tax avoidance in a highly regulated extractive industry and provides implications for policymakers, investors, and corporate managers regarding financial pressure, compliance behavior, and fiscal governance.
Co-Authors . . . A. Tenri Syahriani Adoe, Thomas H. Adrienta Ahmad Muhlis Aisyah Haris Dalle, Sitti Alexander Jerry andi nur zam zam Aprilianti M, Firda Arifin Rani Baharuddin, Suci Maulidya Bambang Tjahjadi Bhisma Murti Cahyaningtyas, Christian Delima, Rika Dewi, Anita Candra Dina S. Daliyanti, Dina S. Diva Aulia Septiana Fenni Rosa Fernandez, Glenn Gabriella, Hana Grace Gudiato, Candra Hadi Kusuma Hajar, Nurwahyuni Halimah, Lili Hindriyanto Dwi Purnomo Hutagalung, Vania N. Ichsan, Muhammad Farichul Indrayani, Syarthini Irmawati Irwan Sembiring Jonial Jovito, Axel Jumria Karmelia, Mila kmal Saleh, Muh. I Kusnanto La Rabani Laele, Muhammad Afdhal Lisa Ardaniyati Lisa Emilda Mansyur M. Masrullah, Masrullah Maya Angel Rahayu Maya Sari Mega Retina Mille Joss Muhaimin Munandar, Isra Agustina Al Muryani Arsal Mustafa, Sitti Aisyah Muttiarni Nazaruddin niken, niken merna Nindya, Mutiara Nobertus Juliandro Noviyanti P Noviyanti P. Nur Afni Rahmadani Nur Azizah Nur Fadillah Safitri Nurdiani Nurlina P, Noviyanti Rahardian Yudistra Rahma, St Rasyid, Nadir Resky Andriyanto Hasanuddin Rismayanti Rosmiati Rosnidar, Rosnidar Sabilah, Adina Safrudin Salam Sembiring, Kevin C. Shaleh, R. Komarudin Silalahi, Charles A. Situmorang, Bornok Sopiah, Sopiah Tabah Aris Nurjaman Trixie, Joue A. Uli, Ivana E.S. wahyuni wahyuni Wishnuwardhana, Mas Yanti, Tri Yasir, Yasnidar