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PENGARUH PERUSAHAAN KELUARGA, PERUSAHAAN MULTINASIONAL DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL KONTROL Andriani, Irma; Putri, Nelly Prima
Ensiklopedia of Journal Vol 4, No 4 (2022): Vol 4 No. 4 Edisi 1 Juli 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.36 KB) | DOI: 10.33559/eoj.v4i4.1190

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perusahaan keluarga, perusahaan multinasional dan komisaris independen  terhadap penghindaran pajak dengan nilai perusahaan sebagai variabel kontrol. Populasi pada perusahaan manufaktur yang terdaftar di BEI tahun 2016-2020 dengan sampel sebanyak 59 perusahaan. Metode analisis yang digunakan adalah analisis regresi berganda, alat analisis yang digunakan adalah E-Views 9.Hasil penelitian menunjukkan bahwa: 1) perusahaan keluarga tidak berpengaruh terhadap penghindaran pajak, 2) perusahaan multinasional berpengaruh negatif terhadap penghindaran pajak, 3) komisaris independen berpengaruh positif terhadap penghindaran pajak, 4) perusahaan keluarga dikontrol nilai perusahaan tidak berpengaruh terhadap penghindaran pajak, 5) perusahaan multinasional dikontrol nilai perusahaan berpengaruh terhadap penghindaran pajak, 6) komisaris independen dikontrol nilai perusahaan tidak berpengaruh terhadap penghindaran pajak.
SUNSERUM WAJAH SARI RIMPANG TEMU GIRING (Curcuma heyneana) TERFERMENTASI Lactobacillus bulgaricus Andriani, Irma; Mardianingrum, Richa; Susanti
JIFI (Jurnal Ilmiah Farmasi Imelda) Vol. 7 No. 1 (2023): JIFI (Jurnal Ilmiah Farmasi Imelda)
Publisher : Universitas Imelda Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52943/jifarmasi.v7i1.1491

Abstract

Long-term sun exposure can cause a variety of skin disorders, including sunburn and skin cancer. Sunscreen products containing antioxidants can help to prevent unwanted effects and protect the skin from free radicals. The rhizome of sleigh meeting (Curcuma heyneana) has chemicals 1,4- napthalenedione, 2-hydroxy-3-(-2-methyl-prophenyl), or other names Norlapachol, which has the potential as a suya screen and has strong antioxidant action. The study's goal is to see if the juice of fermented rhizome of Lactobacillus bulgaricus can be created as a sun serum face preparation, and then compare the value of antioxidant activity and sunscreen. Making fresh juice, fermented juice, phytochemical screening, preparation making, preparation evaluation, and SPF test are all part of the procedure. creating fresh juice, fermented juice, phytochemical screening, creating preparations, evaluating preparations, in-vitro SPF testing using a UV-Vis spectrophotometer, and antioxidant testing with the DPPH (2,2-Dyphenyl-1- Pycrylhydrazyl) method are all part of the approach. SPF F1 test value: 27.40 (ultra protected); F2: 27.84 (ultra protected); antioxidant activity test results: the IC50 value of fresh juice is 15.92 ppm (very strong); fermented juice is 11.02 ppm (very strong); and all preparation evaluations met the requirements according to the test standards. According to the findings, fresh and fermented ginger rhizome juice can be prepared as a sunscreen and antioxidant-rich facial sun serum preparation.
Implementation of coaching methods to decrease the parenting stress levels among teenage mothers in Indonesia: A quasi-experimental study Saleh, Ariyanti; Irwan, Andi Masyitha; Latif, Aulia Insani; Syahrul, Syahrul; Hadju, Veni; Andriani, Irma; Restika, Indah
Belitung Nursing Journal Vol. 10 No. 2 (2024): March - April
Publisher : Belitung Raya Foundation, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33546/bnj.3071

Abstract

Background: The high rate of early marriage, teenage pregnancy, and teenage mothers increases the prevalence of emotional and mental disorders, depression, parenting stress, and child stunting. Parenting coaching is among the effective ways to overcome parenting stress and improve parents’ knowledge, skills, and behaviors, thereby avoiding child stunting. However, studies on parenting coaching are not widely conducted, particularly in Indonesia. Objective: This study aimed to present the current status of parenting stress among teenage mothers and assess whether parenting coaching effectively reduces parenting stress among teenage mothers. Methods: A quasi-experimental design was used. The participants were randomly selected into two groups: the intervention group receiving parenting coaching intervention and the control group receiving standard education using a leaflet. Data were collected in June 2021 in Takalar Regency, South Sulawesi, Indonesia. Statistical Program for Social Science version 21 (Armonk, NY, USA) was employed for all statistical analyses. Results: The parenting coaching intervention had a significant effect on parenting stress (p <0.001), with significant positive changes in knowledge, attitude (p <0.001), behavior (p <0.001), self-efficacy (p <0.001), and maternal function (p <0.001). Additionally, a significant difference in the achievement of z-score values was observed between the intervention and control groups based on Body Weight/Age (BW/A) (p <0.001) and Body Length/Age (BL/A) (p <0.001). However, Body Weight/Body Length (BW/BL) did not show a significant difference in the achievement of z-score (p = 0.34) in the third month. Conclusion: Parenting coaching can reduce parenting stress among teenage mothers and improve their knowledge, attitudes, behavior, self-efficacy, and maternal function; hence, this intervention can be used as a reference in the nursing process to reduce parenting stress and prevent child stunting.
PENGARUH LOKASI, NILAI PELANGGAN DAN HARGA TERHADAP KEPUASAN KONSUMEN DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING Andriani, Irma; Yanti, Vivi Yosefri
Jurnal Bisnis Digital Vol. 2 No. 2 (2024): Jurnal Bisnis Digital, Vol. 2 No. 2 November 2024
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh Lokasi, Nilai Pelanggan dan Harga terhadap Kepuasan Konsumen melalui Kualitas Pelayanan Sebagai Variabel Intervening. Penelitian ini termasuk penelitian kuantitatif , penarikan sampel yang digunakan adalah accidental sampling yaitu konsumen Minimarket Saga Swalayan yang kebetulan bertemu sebanyak 97 responden. Metode yang digunakan adalah Structure Equation Modeling (SEM) dengan Partial Least Square (PLS) 4.0. Hasil pengujian hipotesis secara parsial menunjukkan bahwa lokasi, nilai pelanggan dan harga berpengaruh positif dan signifikan terhadap kualitas pelayanan. Lokasi, nilai pelanggan dan harga tidak berpengaruh terhadap kepuasan konsumen. Kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan konsumen. Lokasi, nilai pelanggan dan harga berpengaruh positif dan signifikan terhadap kepuasan konsumen dengan dimediasi oleh kualitas pelayanan. Saran bagi perusahaan perluasan lokasi yang tepat dapat memberikan kenyamanan pada konsumen, bagi peneliti selanjutnya untuk mengembangkan hasil penelitian ini dengan menambahkan atau mengganti variabel bebas diluar variabel ini atau mengujinya, seperti brand image, keputusan pembelian, dan lain-lain.
Pengaruh Pemberian Kompres Serai Terhadap Nyeri Arthritis Rheumatoid pada Lansia di Wilayah Kerja Puskesmas Kuta Baro Kabupaten Aceh Besar Sri Wahyuni; Syukriadi Syukriadi; Irma Andriani
Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan Vol. 2 No. 4 (2024): Desember : Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebida
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/corona.v2i4.863

Abstract

The prevalence of rheumatoid arthritis in the world has doubled. The aim of the research was to determine the effect of giving lemongrass compresses on rheumatoid arthritis pain in the elderly in the Kuta Baro Health Center Working Area, Aceh Besar Regency. This research method uses a quasi-experimental design with a one group pretest-posttest approach with a population of 317 people and a sample size of 15 people, the sampling technique is purposive sampling. This research was conducted from 30 May to 6 June 2024 using univariate and bivariate analysis using the Paired T test. The results of the study showed that before being given the lemongrass warm compress the average pain level of the respondents was 4.60, whereas after being given the lemongrass warm compress the average pain level was 2.53 with a decrease of 2.067 with a ρ value of 0.000, meaning there was a relationship with the lemongrass warm compress with rheumatoid arthritis pain in the elderly. The conclusion is that there is an effect of warm lemongrass compresses on rheumatoid arthritis pain in the elderly because warm lemongrass compresses have a positive impact on reducing rheumatoid arthritis pain in the elderly. It is hoped that rheumatoid arthritis sufferers will carry out non-pharmacological therapy using lemongrass if their pain scale is still in the mild and moderate category.
Tingkat Pengetahuan dan Sikap Ibu terhadap Perkembangan Sensorik Motorik pada Balita di Desa Lambaro Sukon Tahun 2024 Masyithah Masyithah; Syukriadi Syukriadi; Irma Andriani
Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan Vol. 2 No. 4 (2024): Desember : Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebida
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/corona.v2i4.864

Abstract

Knowledge is the result of understanding or a state of knowing that arises after someone senses a certain object. A mother's attitude is a reaction or response that is still closed from a person to a stimulus or object. This research aims to determine the relationship between mothers' knowledge and attitudes towards sensory-motor development in toddlers in Lambaro Sukon Village, Aceh Besar. This research uses a quantitative approach with a cross-sectional design. The sample was selected using a total sampling technique with a total sample of 73 respondents. This research was conducted from 16th April – 11st July 2024. The data collection technique used a questionnaire with maternal knowledge and attitude questionnaire instruments as well as KPSP. Data analysis techniques use univariate and bivariate tests. The results of data analysis showed that the characteristics of mothers were dominated by mothers with sufficient knowledge who had toddlers with good sensory motor categories (58.1%). Most of the mother's attitude was obtained, namely a good mother's attitude with the child's sensory and motor skills being in the good category (57.8%). The results of hypothesis testing using Chi Square obtained a sig value. calculate mother's knowledge (p= 0.034), and mother's attitude (p= 0.001). Based on the results of the hypothesis test, it was concluded that there was a significant relationship between mothers' knowledge of toddlers' sensory-motor development and there was a significant relationship between mothers' attitudes towards toddlers' sensory-motor development. The suggestion in this research is that this research can provide more information to mothers about children's motor balance, as study material and knowledge that can help for further research activities.
PENGARUH PENGETAHUAN INVESTASI, MODAL AWAL INVESTASI, DAN KEMAJUAN TEKNOLOGI TERHADAP MINAT INVESTASI MAHASISWA Putri, Nelly Prima; Andriani, Irma
Ensiklopedia of Journal Vol 7, No 2 (2025): Vol. 7 No. 2 Edisi 1 Januari 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i2.2768

Abstract

This study aims to evaluate the effect of investment knowledge, initial investment capital, and technological progress on students' investment interest. The study was conducted using a quantitative approach. The population in this study were active students of Universitas Putra Indonesia YPTK Padang. The sampling technique was purposive sampling. The number of samples used was 100 people. The data analysis used was Smart PLS software version 4.0. The results of this study indicate that investment knowledge, initial investment capital and technological progress have an effect on students' investment interest.Keywords: Investment knowledge, initial investment capital, technological progress, investment interest.
Pemberdayaan Perempuan Pesisir Papua Untuk Mewujudkan Ketahanan Pangan dan Kemandirian Ekonomi Melalui Budidaya Rumput Laut Skala Rumahan Pahmi; Lintang Rachmadana, Satria; Difinubun, Muh. Ishar; Malina, Asmi Citra; Andriani, Irma; Alam, Jamaluddin Fitrah
Celebes Journal of Community Services Vol. 3 No. 2 (2024): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

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Abstract

Pencemaran laut dan maraknya lalu lalang kapal di perairan sekitar Pulau Arar membuat budidaya rumput laut terhenti. Pengabdian ini bertujuan untuk mewujudkan ketahanan pangan dan kemandirian ekonomi perempuan pesisir di Pulau Arar, melalui budidaya rumput laut jenis Ulva dengan metode bak kolam di darat. Terdapat 2 target mitra pada pengabdian ini merupakan yaitu mitra ekonomi produktif dari Bumdes Arar Mandiri dan mitra ekonomi non produktif dari Kelompok PKK Arar. Alur pengabdian ini dilakukan secara terstruktur mulai dari pengenalan hingga pelatihan penggunaan teknologi, teknologi yang digunakan adalah bak kolam di halaman rumah mitra untuk penananaman rumput laut. Metode pelatihan yang digunakan dalam pengabdian ini adalah ceramah, demonstrasi, dan diskusi. Evaluasi dilakukan dengan metode observasi partisipatif, dari proses yang sudah dilaksanakan mitra mampu menghasilkan 3 produk yaitu, stik rumput laut, mie rumput laut, dan nugget rumput laut dan peningkatan presentase ketrampilan mitra pada status Cukup
Pengaruh Ukuran Perusahaan dan Dividen Terhadap Nilai Perusahaan Andriani, Irma
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 1 No. 1 (2022): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v1i1.241

Abstract

There is an increase and decrease in the value of the company from year to year, many factors affect the value of the company including: company size and dividends. This study aims to prove the effect of firm size and dividends partially and simultaneously in explaining the rise and fall of firm value. This type of research is quantitative research. The research method that the author uses in this research research uses numerical data or numbers. The data analysis technique used in this research is multiple linear analysis. Hypothesis testing is done by using statistical tests, namely t test, F test, and adjusted R square. The results of this study indicate that the results of the t test obtained t arithmetic generated by the variable company size of -3.157 and the dividend variable of -1.446 with a significant level of 0.003 and 0.156, respectively. The results of the significance of 0.003 <0.05, which means that the firm size variable has a negative and significant effect on firm value, and 0.156 > 0.05, which means that it has no partial effect on firm value. The results of the F test obtained that the calculated F is 6.425 with a significance level of 0.004 <0.05, which means that simultaneously, firm size and dividends have an effect on firm value. The adjusted R square test was obtained at 0.201 or 20.1%. This shows the ability to contribute variables of firm size and dividends to firm value by 20.1%. And so that it is influenced by other variables outside the model such as: managerial ownership, institutional ownership, capital structure, profitability, company growth.
Halal Tourism in Aceh: Konservasi Tuntong Laut sebagai Warisan Budaya Melayu di Ujung Tamiang Kuala Pusung Kapal dengan Pendekatan Penta Helix Azharuddin, Azharuddin; Misbah Hayati; Putri, Nasywa Natasya Sasqia; Al-Firqan, Fuad; Bimantoro, Rizky Aditya; Musriana, Musriana; Ruwanda, Somi; Al-Azmi, T. Muhammad; Aisyah, Aisyah; Nurhidayati, Dera; Sarah, Sarah; Simorankir, Sriwaty; Fitriany, Rizky; Yunita, Desy; Andriani, Irma
ZONA: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2025): ZONA: Jurnal Pengabdian Masyarakat
Publisher : Fanshur Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71153/zona.v2i2.127

Abstract

Konservasi Tuntong Laut di Ujung Tamiang, khususnya di Desa Kuala Pusung Kapal, memiliki peran penting sebagai upaya pelestarian warisan budaya Melayu yang berkelanjutan. Artikel ini bertujuan untuk menjelaskan pentingnya konservasi Tuntong Laut sebagai bagian dari pariwisata halal di Aceh dan bagaimana pendekatan Penta Helix dapat mengoptimalkan upaya tersebut. Metode yang digunakan dalam pengabdian ini adalah kualitatif deskriptif dengan pendekatan studi kasus yang mana kolaborasi antara pemerintah, akademisi, industri, masyarakat, dan media, yang dikenal dengan pendekatan Penta Helix. Temuan menunjukkan bahwa keterlibatan semua elemen ini berhasil meningkatkan kesadaran masyarakat terhadap pentingnya konservasi dan turut mempromosikan potensi wisata halal yang ada. Kesimpulannya, pendekatan Penta Helix terbukti efektif dalam mendukung konservasi lingkungan sekaligus memajukan pariwisata halal di Aceh.