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Pelatiahan Wirausaha kepada Kelompok Ibu-Ibu PKK pada UMKM Tahu Kelurahan Lewirato Kec. Mpuda Kota Bima Puji Rahayu; Ita Purnama; Sandrawati Sandrawati
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2025): Agustus : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v2i3.1720

Abstract

This entrepreneurship training aims to enhance the skills and knowledge of PKK women’s groups in managing micro, small, and medium enterprises (MSMEs) focused on tofu production in Lewirato Subdistrict, Mpunda District, Bima City. The program is designed to equip participants with essential entrepreneurial insights and skills, particularly in improving the quality and quantity of tofu production, marketing strategies, and effective and sustainable business management. The training methods include lectures to deliver foundational material, group discussions to share experiences and solve problems collaboratively, and hands-on practice in the production and packaging process of tofu. It also covers the importance of product branding and the use of social media as a digital promotion tool to reach a wider market. Through this program, participants are expected to apply the knowledge gained to develop their businesses independently and professionally. With increased skills and confidence among PKK women in managing tofu MSMEs, it is also hoped that family income will rise and contribute positively to the local economy. This training represents a vital initial step toward achieving community economic independence through entrepreneurship.
Milenial vs Gen Z: Siapa Yang Lebih Melek Pajak Suaidah, Imarotus; Puji Rahayu
KENDALI: Economics and Social Humanities Vol. 3 No. 3 (2025): KENDALI: Economics and Social Sciences Humanities.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v3i3.715

Abstract

Penelitian ini bertujuan untuk membandingkan tingkat literasi pajak antara Generasi Milenial dan Generasi Z dengan menggunakan tiga indikator utama: kesadaran pajak, pengetahuan kontekstual, dan pengambilan keputusan berbasis informasi. Studi ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 400 responden di Kota Kediri yang terdiri dari 200 orang Generasi Milenial dan 200 orang Generasi Z, yang semuanya memiliki Nomor Pokok Wajib Pajak (NPWP). Instrumen penelitian berupa kuesioner dengan skala Likert dan dianalisis menggunakan uji t independen. Hasil penelitian menunjukkan adanya perbedaan signifikan dalam indikator kesadaran pajak dan pengetahuan kontekstual, di mana Generasi Milenial memiliki nilai rata-rata yang lebih tinggi dibandingkan Generasi Z. Namun, tidak ditemukan perbedaan signifikan dalam indikator pengambilan keputusan berbasis informasi antara kedua generasi. Temuan ini mengindikasikan bahwa meskipun akses informasi digital terbuka luas bagi kedua generasi, tingkat kedalaman pemahaman dan kepedulian terhadap isu perpajakan tetap berbeda. Implikasi dari hasil ini menunjukkan pentingnya pendekatan edukasi perpajakan yang disesuaikan dengan karakteristik generasional. Pemerintah dan institusi pendidikan perlu merancang strategi sosialisasi pajak yang lebih kontekstual, menarik, dan berbasis teknologi untuk menjangkau Generasi Z secara lebih efektif. Penelitian ini memberikan kontribusi praktis dalam pengembangan strategi komunikasi fiskal yang adaptif di tengah transformasi digital sistem perpajakan nasional.
Pengaruh Perencanaan Pajak, Profitabilitas dan Leverage Terhadap Transfer Pricing Pada Perusahaan Platform Marketplace yang Terdaftar di BEI 2019-2022 Pandya Aryaduta Perdana; Siti Isnaniati; Puji Rahayu
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 2 (2025): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v3i2.1327

Abstract

This study aims to determine the Effect of Tax Planning, Profitability and Leverage on Transfer Pricing in Marketplace Platform Companies Registered on the IDX 2019-2022. This type of research is quantitative research. The data for this study were obtained through secondary data. The population in this study were all marketplace platform companies listed on the IDX 2019-2022. The sample in this study was 8 companies, namely 32 financial reports. The analysis techniques used were classical assumption tests, multiple linear regression analysis and hypothesis tests. The results showed that the tax planning variable (X1) had a positive and significant partial effect on transfer pricing. The ROA variable (X2) had a positive and significant partial effect on transfer pricing. The DER variable (X3) had a negative and insignificant partial effect on transfer pricing. The Tax Planning Variable (X1), ROA (X2) and DER (X3) had a positive and significant simultaneous effect on transfer pricing.
PERANAN KEPALA MADRASAH DALAM MENINGKATKAN MUTU DI MADIN SAHLAH PARE KEDIRI Puji Rahayu
Jurnal Inovatif Manajemen Pendidikan Islam Vol. 2 No. 2 (2023): July
Publisher : UII Darullughah Waddawah Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/jimpi.v2i2.1001

Abstract

This study aims to: analyze the role of the madrasa head in improving the quality of madrasas at the sahlah pare madrasah This study uses a qualitative approach method. The research subjects were madrasa heads and teachers. Methods of data collection using interviews, observation, and documentationData analysis techniques using qualitative data analysis. The results of this study explain that the madrasah head as a manager has the role of creating an organizational structure and inviting parents of students to the madrasah committee program and completing the required supras; designing programs by outlining the needs of educators and educators who carry out their duties, designing the implemented curriculum; supervising output, teaching and learning process, and students from admission to completion; lifelong education As for the obstacles faced are the lack of teaching and learning facilities and infrastructure, there are still undisciplined educators and teaching staff, and the lack of communication between the head of the madrasa and several educators and teaching staff. Good madrasah managerial management will produce good quality education which will certainly affect learning outcomes and school achievement. The results of this study show that a program is still needed to improve the quality of education, both related to learning and not.
Accounting Understanding and IT Utilization in Improving Financial Report Quality Hari Setiyawati; Puji Rahayu; Dien Noviany Rahmatika; Dewi Indriasih
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2783

Abstract

The urgency of this research is the importance of knowing the factors that can improve the quality of financial reports. This study aims to test the effect of accounting understanding and utilization of information technology on the quality of financial reports. The population of this study was cooperatives in the DKI Jakarta area totaling 3,447 cooperatives. The sampling method used was a purposive sampling technique with the criteria of cooperatives that had NIK (Cooperative Registration Number) certification and a sample of 97 cooperatives was obtained. Data were analyzed using the Structural Equation Model and Smart PLS software was used as an analysis tool in this study. The research data used came from questionnaires collected from administrators, managers, and financial staff of the cooperative. The results of this study indicate that accounting understanding has a significant positive effect on the quality of financial reports, while the utilization of information technology does not affect the quality of financial reports.
THE IMPACT OF STUDENT TEAMS ACHIEVEMENT DIVISION (STAD) BY THE GOOGLE SITES PLATFORM ON STUDENTS’ MATHEMATICAL CONCEPT UNDERSTANDING Novia Ramanda; Puji Rahayu; Primanita Sholihah Rosmana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.27210

Abstract

Conceptual understanding is a core element of mathematics learning, enabling students to meaningfully apply mathematical principles in problem-solving. Despite its importance, many learners continue to face difficulties in comprehending and utilizing these concepts effectively. This study investigated the impact of the Student Teams Achievement Division (STAD) cooperative learning model, integrated with the Google Sites platform, on elementary students’ comprehension of mathematical concepts. The research adopted a quasi-experimental approach with a non-equivalent control group design. A total of 68 students participated, divided equally into an experimental group and a control group. The experimental group received instruction through the STAD model supported by Google Sites, while the control group was taught using the Think-Pair-Share (TPS) model. Data collection instruments included conceptual understanding tests administered both before and after the intervention, alongside supporting documentation. Findings indicated that students exposed to the STAD model combined with Google Sites demonstrated significantly greater gains in conceptual understanding compared to those taught using the TPS model. Statistical analysis revealed that the integration of Google Sites into the STAD model contributed to a 36.6% improvement in students' conceptual understanding. The results suggest that incorporating digital platforms like Google Sites into cooperative learning strategies such as STAD can offer a promising alternative for enhancing students’ comprehension of mathematical concepts. This approach fosters collaboration, active engagement, and deeper processing of mathematical ideas in the classroom.
ENHANCING LEARNING QUALITY: THE ROLE OF INSTRUCTIONAL LEADERSHIP, CLASSROOM MANAGEMENT AND TEACHER PEDAGOGICAL COMPETENCE IN ELEMENTARY SCHOOLS Puji Rahayu; Titik Haryati; Ghufron Abdullah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2873

Abstract

This study aims to investigate the influence of instructional leadership, classroom management, and teachers’ pedagogical competence on the quality of learning in public elementary schools in Boja District, Kendal Regency. Using a quantitative approach with a correlational survey design, data were collected from 200 elementary school teachers selected through proportionate stratified random sampling. Data were obtained using validated questionnaires and analyzed using multiple linear regression. The findings reveal that all three independent variables have a positive and significant effect on learning quality. Instructional leadership showed the strongest influence (β = 0.487, p < 0.001), followed by classroom management (β = 0.282, p < 0.001), and pedagogical competence (β = 0.151, p < 0.001). The regression model was statistically significant (F = 353.166, p < 0.001), with an adjusted R² of 0.841, indicating that the three variables collectively explain 84.1% of the variance in learning quality. These findings underscore the importance of strengthening school leadership, enhancing classroom management practices, and developing teachers’ pedagogical skills to improve the overall quality of education. This research contributes practical insights for policy formulation and professional development programs aimed at improving learning outcomes in elementary education.
Pengaruh Return on Assets terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Moderator Puji Rahayu
Jurnal Manajemen Riset Bisnis Indonesia Vol. 14 No. 01 (2025): April
Publisher : STIE Manajemen Bisnis Indonesia

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA) terhadap nilai perusahaan dan menguji peran pengungkapan Corporate Social Responsibility (CSR) sebagai variabel moderator dalam hubungan tersebut. Objek penelitian ini adalah perusahaan sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015–2019. Pendekatan yang digunakan adalah kuantitatif dengan metode deskriptif verifikatif. Data dianalisis menggunakan regresi linier sederhana dan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa ROA berpengaruh positif dan signifikan terhadap nilai perusahaan. Namun, CSR tidak mampu memoderasi secara signifikan hubungan antara ROA dan nilai perusahaan. Nilai koefisien korelasi sebesar 0,580737 menunjukkan adanya hubungan positif sedang antara variabel. Nilai koefisien determinasi (R²) sebesar 33,73% mengindikasikan bahwa ROA dan CSR mampu menjelaskan variasi nilai perusahaan sebesar 33,73%, sedangkan sisanya dijelaskan oleh variabel lain di luar model.
FAKTOR YANG MEMPENGARUHI SIKAP IMUNISASI TT PADA CATIN SEBAGAI UPAYA PERSIAPAN KEHAMILAN SEHAT DI KUA KEC. PLUPUH, KAB. SRAGEN Puji Rahayu; Megayana Yessy Maretta; Deny Eka Widyastuti
Jurnal Ilmu Kebidanan (Journal of Midwivery Science) Vol. 13 No. 2 (2025): Jurnal Ilmu Kebidanan (Journal of Midwifery Science)
Publisher : Jurnal Ilmu Kebidanan (Journal of Midwivery Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36307/99m6tw40

Abstract

ABSTRAK Imunisasi Tetanus Toxoid (TT) bagi calon pengantin (catin) merupakan langkah preventif untuk mencegah infeksi tetanus pada ibu dan bayi. Namun, tingkat penerimaan imunisasi ini masih bervariasi, dipengaruhi oleh berbagai faktor. Penelitian ini menggunakan metode kuantitatif dengan pendekatan cross-sectional. Sampel terdiri dari 55 calon pengantin di KUA Kecamatan Plupuh, Kabupaten Sragen. Analisis data dilakukan menggunakan uji regresi logistik berganda untuk menentukan faktor yang paling berpengaruh terhadap sikap imunisasi TT. Mayoritas responden memiliki pendidikan tinggi (85,5%), bekerja (65,5%), serta memiliki pengetahuan baik tentang imunisasi TT (58,2%). Namun, sebanyak 54,4% responden melaporkan mendapat dukungan tenaga kesehatan yang buruk. Hasil analisis menunjukkan bahwa faktor yang paling berpengaruh terhadap sikap imunisasi TT adalah dukungan tenaga kesehatan, dengan nilai koefisien regresi (B) sebesar 2,331, nilai AOR 0,097 (95% CI: 0,011-0,832), dan p-value 0,033. Hasil uji regresi terakhir menunjukkan p-value 0,008 dengan Nagelkerke R Square sebesar 0,198, yang berarti dukungan tenaga kesehatan mempengaruhi sikap imunisasi TT sebesar 19,8%, sementara sisanya dipengaruhi oleh faktor lain. Dukungan tenaga kesehatan berperan signifikan dalam meningkatkan sikap positif calon pengantin terhadap imunisasi TT. Oleh karena itu, peningkatan edukasi dan keterlibatan aktif tenaga kesehatan dapat menjadi strategi efektif dalam memperluas cakupan imunisasi TT sebagai upaya persiapan kehamilan sehat. Kata Kunci : Imunisasi TT, Calon Pengantin, Faktor yang Berpengaruh ABSTRACT             Tetanus Toxoid (TT) immunization for prospective brides is a preventive measure to protect mothers and infants from tetanus infection. However, the acceptance rate of this immunization varies, influenced by several factors. This study employs a quantitative method with a cross-sectional approach. The sample consists of 55 prospective brides at KUA Plupuh District, Sragen Regency. Data analysis was conducted using multiple logistic regression tests to determine the most influential factor affecting TT immunization attitudes. The majority of respondents had a higher education level (85.5%), were employed (65.5%), and had good knowledge about TT immunization (58.2%). However, 54.4% of respondents reported poor support from healthcare professionals. The analysis results indicate that the most influential factor in TT immunization attitudes is healthcare support, with a regression coefficient (B) of 2.331, an AOR value of 0.097 (95% CI: 0.011-0.832), and a p-value of 0.033. The final regression test showed a p-value of 0.008 with a Nagelkerke R Square of 0.198, meaning that healthcare support influences TT immunization attitudes by 19.8%, while other factors account for the remaining variance. Healthcare support plays a significant role in fostering a positive attitude toward TT immunization among prospective brides. Therefore, enhancing education and increasing the active involvement of healthcare professionals can be an effective strategy to expand TT immunization coverage as part of healthy pregnancy preparation.   Keywords: TT immunization, prospective brides, influencing factors
FAKTOR YANG MEMPENGARUHI SIKAP IMUNISASI TT PADA CATIN SEBAGAI UPAYA PERSIAPAN KEHAMILAN SEHAT DI KUA KEC. PLUPUH, KAB. SRAGEN Puji Rahayu; Megayana Yessy Maretta; Deny Eka Widyastuti
Jurnal Ilmu Kebidanan (Journal of Midwivery Science) Vol. 13 No. 2 (2025): Jurnal Ilmu Kebidanan (Journal of Midwifery Science)
Publisher : Jurnal Ilmu Kebidanan (Journal of Midwivery Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36307/99m6tw40

Abstract

ABSTRAK Imunisasi Tetanus Toxoid (TT) bagi calon pengantin (catin) merupakan langkah preventif untuk mencegah infeksi tetanus pada ibu dan bayi. Namun, tingkat penerimaan imunisasi ini masih bervariasi, dipengaruhi oleh berbagai faktor. Penelitian ini menggunakan metode kuantitatif dengan pendekatan cross-sectional. Sampel terdiri dari 55 calon pengantin di KUA Kecamatan Plupuh, Kabupaten Sragen. Analisis data dilakukan menggunakan uji regresi logistik berganda untuk menentukan faktor yang paling berpengaruh terhadap sikap imunisasi TT. Mayoritas responden memiliki pendidikan tinggi (85,5%), bekerja (65,5%), serta memiliki pengetahuan baik tentang imunisasi TT (58,2%). Namun, sebanyak 54,4% responden melaporkan mendapat dukungan tenaga kesehatan yang buruk. Hasil analisis menunjukkan bahwa faktor yang paling berpengaruh terhadap sikap imunisasi TT adalah dukungan tenaga kesehatan, dengan nilai koefisien regresi (B) sebesar 2,331, nilai AOR 0,097 (95% CI: 0,011-0,832), dan p-value 0,033. Hasil uji regresi terakhir menunjukkan p-value 0,008 dengan Nagelkerke R Square sebesar 0,198, yang berarti dukungan tenaga kesehatan mempengaruhi sikap imunisasi TT sebesar 19,8%, sementara sisanya dipengaruhi oleh faktor lain. Dukungan tenaga kesehatan berperan signifikan dalam meningkatkan sikap positif calon pengantin terhadap imunisasi TT. Oleh karena itu, peningkatan edukasi dan keterlibatan aktif tenaga kesehatan dapat menjadi strategi efektif dalam memperluas cakupan imunisasi TT sebagai upaya persiapan kehamilan sehat. Kata Kunci : Imunisasi TT, Calon Pengantin, Faktor yang Berpengaruh ABSTRACT             Tetanus Toxoid (TT) immunization for prospective brides is a preventive measure to protect mothers and infants from tetanus infection. However, the acceptance rate of this immunization varies, influenced by several factors. This study employs a quantitative method with a cross-sectional approach. The sample consists of 55 prospective brides at KUA Plupuh District, Sragen Regency. Data analysis was conducted using multiple logistic regression tests to determine the most influential factor affecting TT immunization attitudes. The majority of respondents had a higher education level (85.5%), were employed (65.5%), and had good knowledge about TT immunization (58.2%). However, 54.4% of respondents reported poor support from healthcare professionals. The analysis results indicate that the most influential factor in TT immunization attitudes is healthcare support, with a regression coefficient (B) of 2.331, an AOR value of 0.097 (95% CI: 0.011-0.832), and a p-value of 0.033. The final regression test showed a p-value of 0.008 with a Nagelkerke R Square of 0.198, meaning that healthcare support influences TT immunization attitudes by 19.8%, while other factors account for the remaining variance. Healthcare support plays a significant role in fostering a positive attitude toward TT immunization among prospective brides. Therefore, enhancing education and increasing the active involvement of healthcare professionals can be an effective strategy to expand TT immunization coverage as part of healthy pregnancy preparation.   Keywords: TT immunization, prospective brides, influencing factors
Co-Authors Abdillah, Dania Abdul Mufid Abdul Rokhman Achmad Solihin Adinda Mila Sari Aghnia Wulandari Agung Handayanto Agustina Dwita Sari Ahmad Fadhil Nugroho Ahmad Fadli Ahmad Ilham Tanzil Ahmad Sayfudin Ajeng Julia Al Kautsar Maskur Alfazriani, Rifa Sani Andri Zalmi Annastasya Amalia Putri Annawaty Annawaty, Annawaty Antonia Pramudita Anwar Fransisco Arifah Era Zusnia Arifuttajalli Azizah Nur Alifah Beby Hilda Agustin Cahyo Dwi Rachmadi Calvin Prasetyo Chatarina Muryani Cintar Cantika Bunga Jadmiko Dea Divinda Farabella Andi Decci Japin Deny Eka Widyastuti Dewi Indriasih Dewi Kartika Sari Dhimas Saputra Diah Shela Andrianti Dien Noviany Rahmatika Diva Melinda Dwi Fita Heriyawati Eko Sasono Elisa Nur Azizah ELLA NUR AINI Eminugroho Ratna Sari Erisa Ayu Kusumaning Tyas Erna Suwangsih Eryawan Deise Ulul Esteria Priyanti Fajar Gumilang Febrianti, Ismaya FM Dewanto Ghufron Abdullah Gunawan Suryo Tirto Hafidziani Eka Putri Hafiziani Eka Putri, Hafiziani Eka Hamada Adzani Mahaswara Hania Safitri Ramadhani Hanie Khaerunnisa Hari Setiyawati Heny Sulistyaningrum HERU SUTRISNO Ilham Pratama Illia Seldon Magfiroh Imarotus Suaidah Imron Rosidi N.H Indah Permata Sari Intan Kartika Setyawati Intan Lailatul Husna Ismatul Jannah Ita Purnama Joko Supono Junita Junita Kartin Aprianti Keysha Kholillah Alqindy Khaila Syanin Khasanah Sahara Lailatul Nuraini Laode Rijai Lubis, Amanda Luh Putu Suciati Lu’Lu Ul Maknunah M. Hakim Fawazi M.Fathir Masayu Anas Tasya Maya Arsita Megayana Yessy Maretta Merry Agutina Miladiah Kusumaningarti Moh. Saifudin Mu'jizatin Fadiana Muhammad Alfa Niam Muhammad Mukhlasin Muhammad Reza Alfian Muhammad Reza Satria Inggil Muhammad Rizky Habibie MUSLIKAH Mu’jizatin Fadiana Nabila Ayunda Cahyani Naili Afkarina Nanda Ul-yana Putri Akmali Naufal Hafizh Nazila Rohmatul Aula Ni Dewi Ambal Ikka Nonik Mahdarani Novia Ramanda NUR RAHMAWATI Nur Widodo Nuzula Nur Aida Pandya Aryaduta Perdana Panggih Nur Adi Popong Suryani Pressy Jati Amerta Primanita Sholihah Rosmana Puji Lestary Putri Inayati Putri Permadini Rasti Rahmadhani Sulistyowati Pasha Rani Maharani Refky Adi Nata Reny Novianti Retno Djohar Juliani Retno Subekti Rike Selviasari Rina DS Rina Mardiana Rina Satriani Riqlatus Sitta Wahyu Rismayanti Rismayanti Rohana Rohana Rudiansyah Saputra RusnoviandI RusnoviandI Sandrawati Sandrawati Santi Octavia Selly Marita Septiana Dwi Azalia Shafa Kamila Putri Anggraini Shalama Qowlam Fadila Shentya Putri Serayu Siti Ariyanti siti isnaniati Siti Zahara Saragih Siti Zumrotus Saadah SRI LESTARI Sri Luayyi Sri Setiawati Sri Setiawati Supandi IKIP PGRI Semarang Syrilus Alexander Alvaro Roja Titik Haryati Tri Handoyo Tri Ratnasari Ummi Sholikhah Vera Yanti Tambunan Verra Syahmer Vicentia Nazida Yulanda Wahyu Indra Duwi Fanata Warli Warli Welinda Dyah Ayu Winda Nur Safitri Ritonga Windy Anastasya Wisjayanti Tri Anggeliani Yasin Yusup Yesi Agustia Yoyok Cahyono Yunan Maulana Fichry Yunicha Yunicha Zahra Venti Amelia