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All Journal COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi AKUNESA
Widyaningrum, Putri
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Hubungan Water, Sanitation and Hygiene (WASH) dengan Angka Kejadian Diare di Wilayah Kerja Puskesmas Kalumata Widyaningrum, Putri; Armaijn, Liasari; Nugroho, Aryandhito Widhi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 7 (2024): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i7.1421

Abstract

Diare merupakan penyakit berbasis lingkungan, sanitasi lingkungan terbukti memiliki kaitan yang erat dengan angka kejadian diare. Pada tahun 2021 Puskesmas Kalumata menduduki peringkat pertama dengan kasus diare terbanyak di Kota Ternate yaitu sebanyak 609 kasus. Belum ada penelitian tentang hubungan water, sanitation and hygiene (WASH) dengan angka kejadian diare sebelumnya di Maluku Utara. Tujuan penelitian ini untuk mengetahui hubungan WASH dengan angka kejadian diare di wilayah kerja Puskesmas Kalumata. Jenis penelitian ini adalah observasi analitik dengan menggunakan pendekatan case control dengan uji fisher exact guna mendapatkan hubungan WASH dan kejadian diare. Sebesar 33 kasus dan 33 kontrol diambil menggunakan teknik convenience sampling. Pengumpulan data dilaksanakan dengan wawancara langsung menggunakan kuesioner. Hasil penelitian didapatkan hubungan yang bermakna antara sanitasi yang meliputi penanganan sampah dan sarana pembuangan tinja dengan angka kejadian diare (p<0,05). Tidak terdapat hubungan yang bermakna antara sarana sumber air bersih dengan angka kejadian diare. Dan tidak terdapat hubungan bermakna perilaku cuci tangan dengan angka kejadian diare (p>0,05).
Tax Avoidance: The Moderating Role of Profitability Widyaningrum, Putri; Hapsari, Indah
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026) In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p176-184

Abstract

This study aims to determine the effect of transfer pricing and leverage on tax avoidance, with profitability as a moderating variable. The object of this study is healthcare sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The health sector has an important role, especially during the early and peak periods of the pandemic, and companies are not only required to support health, but also to prioritize company performance, including financial and tax aspects. Based on purposive sampling, the sample of this study was 130 company data from a total population of 150 company data in the healthcare sector. The testing method used in this study used multiple linear regression analysis and absolute difference value tests. The absolute difference test is used to answer moderation problems. The results of the study indicate that: (1) transfer pricing has an effect on tax avoidance; (2) leverage has an effect on tax avoidance; (3) profitability cannot moderate the effect between transfer pricing and tax avoidance; and (4) profitability cannot moderate the effect between leverage and tax avoidance. Profitability that cannot moderate indicates that companies as corporate taxpayers do not correlate profitability and tax burden significantly, considering the many tax facilities borne by the government and even exempted from taxation, especially in sectors that contribute to overcoming Covid-19 outbreak (including the healthcare sector). However, the influence of transfer pricing and leverage on tax avoidance indicates that taxpayers must remain cautious in the treatment of special relationships and debt policies, which require full disclosure of special relationship activities and reasonable debt limits to avoid the potential risk of tax audits.
Co-Authors Armaijn, Liasari Indah Hapsari Nugroho, Aryandhito Widhi