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All Journal Majalah Kedokteran JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) JURTEKSI JURNAL MANAJEMEN BISNIS Jurnal Biomedika dan Kesehatan JURNAL EKONOMI SAKTI (JES) 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 AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab GIAT: Teknologi untuk Masyarakat 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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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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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.
Smart Mosque: Pembuatan Website dan Laporan Keuangan Pusat Dakwah Muhammadiyah Sulawesi Selatan Agusdiwana Suarni; Mira
GIAT Teknologi untuk Masyarakat Vol. 1 No. 1 (2022): Mei 2022
Publisher : Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/giat.v1i1.5856

Abstract

Pelaporan keuangan Masjid belum ada peraturan yang mewajibkan dan ditetapkan dalam pelaporan keuangan berbeda halnya perusahan, pemerintah dan lembaga Zakat. Olehnya itu Ta’mir Masjid belum mencatat sempurna berdasarkan standar akuntansi keuangan. Ta’mir Masjid masih ada yang menggunakan cara manual untuk mencatat sedekah, infaq, Zakat, Wakaf Jamaah Masjid. Smart Mosque adalah konsep dimana Masjid tidak hanya sebagai tempat ibadah akan tetapi Masjid menjadi wadah edukasi berbagai hal yaitu ramah anak, ekonomi Islam dan hal produktif lainnya. Kegiatan pengabdian Masyarakat memberikan solusi dari permasalahan yang dihadapi oleh para pengurus Ta’mir Masjid Pusat Dakwah Muhammadiyah yang masih menggunakan pencatatan yang sangat sederhana dan manual. Hasil dari kegiatan tersebut yaitu adanya kepercayaan Jamaah Masjid dan Masjid menjadi pusat peradaban ilmu, menjadi tempat edukasi ilmu sebagaimana fungsi dan peran Masjid di Masa Nabi SAW dan para sahabat sehingga donasi, sumbangan, infaq, sedekah, Zakat dan Wakaf semakin meningkat dengan adanya program PKM. Metode yang digunakan yaitu dimulai dari Pelatihan, Pendampingan sampai kepada evaluasi Pencatatan Laporan Keuangan Masjid dan Pembuatan Website Masjid. Pelaksanaan kegiatan dilakukan secara offline bersama dengan pengurus harian Masjid dan Remaja Masjid. Hasil Program Pengabdian Masyarakat di Masjid Pusat Dakwah Muhammadiyah Sulawesi Selatan tidak lagi menggunakan pencatatan keuangan secara manual dan Website Masjid sehingga kegiatan Masjid dan laporan keuangan setiap bulan, triwulan dan tahun diupload di Website Masjid. Ta’mir Masjid telah melakukan transparansi, akuntabilitas dan mematuhi tata kelola Masjid yang sesuai dengan prosedur menjadi bagian dari Smart Mosque.
Islamisasi Ilmu Pengetahuan Menurut Syed M. Naquib Al-Attas dan Ekspansinya dalam Pendidikan di SMA NU 1 Model Lamongan: The Islamization of Knowledge According to Syed M. Naquib Al-Attas and Its Expansion in Education at SMA NU 1 Model Lamongan Rohmawaty, Evy Nur; Junaidi, Ahmad Syafa'at; Mira; Abdullah
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 5 No. 1 (2026): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-qiblah.v5i1.2915

Abstract

The Islamization of knowledge emerged from the concerns of Muslim intellectuals regarding an epistemological crisis experienced by the Muslim community, caused by the infiltration of Western knowledge driven by secular motives that are considered incompatible with Islamic values. This study aims to describe the expansion and integration of knowledge and religion at Nahdlatlatul Ulama Senior High School (SMA NU) Modern and Religius Lamongan. Therefore, this research employs a library research approach using a qualitative method in order to draw conclusions from the research findings. Data collection techniques in this study include observation and documentation. Based on the results of the discussion, it can be concluded that the educational curriculum at SMA NU 1 Model Lamongan integrates religious knowledge and science through an integrative scientific paradigm. Furthermore, the Islamization of knowledge is implemented through classroom learning, religious extracurricular activities such as banjari or sholawat and manaqib, in-depth studies of the Qur’an and Hadith, as well as spiritual activities conducted before the learning process begins, including the recitation of the Qur’an.
PENGARUH EXECUTIVES NARCISSISM TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR REAL ESTATE DI BURSA EFEK INDONESIA Sarifa; Mira; Zulaeha, Sitti; Ulandari, Meli
Jurnal Ekonomi Sakti Vol 14 No 3 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i3.432

Abstract

The purpose of this study is to determine the effect of CEO narcissism on tax avoidance moderated by company size in real estate sector companies on the Indonesian Stock Exchange. The population in this study is real estate sector companies listed on the Indonesian Stock Exchange for the period 2021-2023. The sample in this study used a purposive sampling technique, based on the established criteria, a sample of 20 samples was obtained. The type of data used is secondary data in the form of the company's Annual Report. The analysis methods used in this study are: Descriptive Statistics, Classical Assumption Tests, Multiple Linear Regression Analysis with Moderated Regression Analysis and Hypothesis Testing and Using the Eviews 12 Application. The results of this study indicate that CEO narcissism has no effect on tax avoidance, and company size is not able to moderate CEO narcissism on tax avoidance. Keywords: CEO Narcissism, Tax Avoidance, Company Size.
Co-Authors . . . A. Tenri Syahriani Abdullah 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 Junaidi, Ahmad Syafa'at 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 Rohmawaty, Evy Nur Rosmiati Rosnidar, Rosnidar Sabilah, Adina Safrudin Salam Sarifa Sembiring, Kevin C. Shaleh, R. Komarudin Silalahi, Charles A. Situmorang, Bornok Sopiah, Sopiah Suarni, Agusdiwana Tabah Aris Nurjaman Trixie, Joue A. Ulandari, Meli Uli, Ivana E.S. wahyuni wahyuni Wishnuwardhana, Mas Yanti, Tri Yasir, Yasnidar Zulaeha, Sitti