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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Global Accounting : Jurnal Akuntansi Swakarya: Jurnal Penelitian Sosial dan Pemberdayaan Masyarakat Riemann : Research of Mathematics and Mathematics Education Hayak Bamara: Jurnal Pengabdian Masyarakat The Indonesian Journal of Computer Science Jurnal Pengabdian Masyarakat Tropis Indonesia
Rian
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Mathematics Social Sciences Other

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Global Accounting Vol. 3 No. 1 (2024): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Tax Avoidance adalah suatu praktik yang sifatnya legal dan umum di lakukan oleh wajib pajak dengan tujuan untuk meringankan, memperkecil dan mengurangi beban pajak yang terutang dengan memanfaatkan celah yang ada tetapi tidak melanggar peraturan perpajakan yang berlaku, walaupun hal tersebut dapat memberikan dampak negatif bagi suatu negara karena dapat mengakibatkan pada penerimaan pendapatan negara yang berasal dari pajak menurun. Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage, Capital Intensity, dan Sales Growth terhadap Tax Avoidance pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode purposive sampling diperoleh populasi 23 perusahaan dengan periode penelitian 4 tahun sehingga diperoleh jumlah data sebanyak 92 data sampel dan menggunakan teknik analisis regresi linier berganda yang pengolahan datanya menggunakan aplikasi Software Statistical Package for Sosial Scienses (SPSS) Versi 25. Hasil pengujian yang diperoleh dari penelitian ini menyimpulkan bahwa : Profitabilitas tidak berpengaruh terhadap Tax Avoidance, Leverage berpengaruh terhadap Tax Avoidance, Capital Intensity tidak berpengaruh terhadap Tax Avoidance, Sales Growth tidak berpengaruh terhadap Tax Avoidance, Dan secara bersama sama Profitabilitas, Leverage, Capital Intensity dan Sales Growth berpengaruh simultan terhadap Tax Avoidance.
ANALISIS KESALAHAN SISWA MENURUT TEORI NEWMAN DALAM MENYELESAIKAN SOAL CERITA PADA MATERI TEOREMA PYTHAGORAS DI KELAS VIII RIAN; ELLISSI, WIKE; BIN FRANS RESI, BERNADUS
Riemann: Research of Mathematics and Mathematics Education Vol. 5 No. 2 (2023): EDISI OKTOBER
Publisher : Program Studi Pendidikan Matematika Universitas Katolik Santo Agustinus Hippo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38114/s8nvrf44

Abstract

Tujuan penelitian ini adalah untuk mendeskripsikan jenis kesalahan siswa dan faktor-faktor penyebab terjadinya kesalahan siswa menurut teori Newman dalam menyelesaikan soal cerita pada materi teorema Pythagoras di kelas VIII SMPN 2 Ngabang. Jenis penelitian yang digunakan adalah deskriptif kualitatif. Teknik pengumpulan data menggunakan tes, wawancara, dan dokumen. Berdasarkan hasil penelitian dapat disimpulkan bahwa kesalahan yang paling banyak terjadi atau yang menempati urutan pertama adalah kesalahan keterampilan proses, kemudian urutan kedua adalah kesalahan transformasi, diurutan ketiga ada kesalahan memahami, dan diurutan keempat ada kesalahan penulisan jawaban akhir. Untuk kesalahan membaca, tidak terjadi pada subjek penelitian. Adapun faktor-faktor penyebab terjadinya kesalahan yakni siswa tidak menuliskan hal yang diketahui dan ditanya dalam soal, salah dalam menentukan rumus teorema Pythagoras, tidak teliti dalam melakukan proses perhitungan, salah dalam menggunakan operasi hitung, tidak memperoleh hasil akhir, tidak membuat kesimpulan, terjadi kebinggungan dalam menyelesaikan soal serta tidak menuliskan jawaban pada lembar soal.
PENGUATAN MANAJEMEN KEUANGAN KOPERASI SIMPAN PINJAM MELALUI PENDEKATAN TRANSPARASI DI SPM 21 Sarmila; Pini susanti; Daud; Siti Fatimah; Rian
Swakarya: Jurnal Penelitian Sosial dan Pengabdian Masyarakat Vol. 4 No. 1 (2026): Swakarya: Jurnal Penelitian Sosial dan Pemberdayaan Masyarakat
Publisher : Pusat Studi Penelitian dan Evaluasi Pembelajaran

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Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memperkuat manajemen keuangan Koperasi Simpan Pinjam di SMP Negeri 21 Tanjung Jabung Timur melalui penerapan prinsip transparansi sebagai strategi peningkatan akuntabilitas dan partisipasi anggota. Permasalahan utama yang dihadapi adalah lemahnya sistem pencatatan dan pelaporan keuangan, yang berdampak pada keterbatasan informasi serta rendahnya tingkat kepercayaan anggota terhadap pengurus. Metode pelaksanaan kegiatan meliputi sosialisasi tentang pentingnya transparansi dalam pengelolaan koperasi, pelatihan pencatatan keuangan sederhana, pendampingan intensif dalam penyusunan laporan keuangan, serta evaluasi bersama antara pengurus dan anggota. Hasil kegiatan menunjukkan peningkatan signifikan pada kemampuan pengurus dalam menyusun laporan keuangan yang sistematis, akurat, dan mudah diakses oleh anggota. Selain itu, penerapan transparansi mendorong tumbuhnya budaya organisasi yang lebih terbuka, jujur, dan bertanggung jawab. Anggota koperasi juga menjadi lebih aktif dalam memberikan masukan serta ikut mengawasi jalannya kegiatan simpan pinjam. Secara keseluruhan, penerapan prinsip transparansi terbukti efektif dalam memperkuat tata kelola keuangan koperasi sekolah sekaligus berkontribusi terhadap pembentukan karakter siswa yang berintegritas, disiplin, dan profesional dalam pengelolaan keuangan.
Pembuatan Kamus Bahasa sebagai Sarana Pelestarian Bahasa Dayak Pitap Ludina, Kurnia; An’amta, Dimas Asto Aji; Rian; Anwar, Muhammad Andika; Salsabila, Nabila; Sabila, Sahla Ghina; Ulfa, Ryusda; Yolianda, Chintia; Mutia; Irfan, Muhammad
Hayak Bamara: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025)
Publisher : Prodi Sosiologi FISIP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/hb.v3i2.726

Abstract

This community service project was carried out in Langkap Village, Tebing Tinggi District, Balangan Regency, South Kalimantan, for 57 days, from July 17 to September 11, 2025. The main issue faced by the community was the decreasing ability of the younger generation to understand the equivalence of the Dayak Pitap language in Indonesian. Although the language is still used in daily life, many words have begun to lose their meaning and understanding among younger speakers. In response to this situation, the project focused on developing a Dayak Pitap–Indonesian Dictionary as a concrete effort to preserve the local language and provide an accessible learning resource for the community. The implementation used a participatory approach through live-in, field observation, and in-depth interviews with traditional leaders, including the Head of Adat, Deputy Head of Adat, and the Balian of Kaitan Customary Hall. The program began with the socialization of activities, followed by vocabulary collection, translation, validation, transcription, alphabetical arrangement, and book design. The result was a total of 396 validated vocabulary entries from 717 words collected. The final product, available in both printed and digital (PDF) forms, serves as a learning medium and documentation tool for the Dayak Pitap language. The existence of this dictionary is expected to increase awareness among the younger generation about the importance of preserving their mother tongue as part of the Dayak Pitap cultural identity. This project marks an initial yet meaningful step toward maintaining the local linguistic heritage for future generations.
STUDI KASUS PADA SISWA DENGAN LOW SELF-ESTEEM DI SMP NEGERI 2 KOTA PONTIANAK Rian; Yuline; Amallia
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01, Maret 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42703

Abstract

Low self-esteem is a psychological problem characterized by negative self-evaluation and low self-confidence that may hinder students’ academic, social, and emotional development. This study aims to describe the characteristics, causal factors, impacts, and intervention process of Low self-esteem through individual counseling services. The research employed action research with a case study design involving two eighth-grade students of SMP Negeri 2 Kota Pontianak. Data were collected through interviews, observations, and documentation. The results showed that both subjects experienced social withdrawal, low self-confidence, and negative self-perceptions influenced by social anxiety, negative thinking patterns, low self-efficacy, and parenting factors. Intervention using a behavioral approach with positive reinforcement, shaping, and homework techniques conducted biweekly resulted in more adaptive behaviors and increased self-confidence. These findings highlight the importance of behavioral-based individual counseling as an effective strategy to improve students’ self-esteem and support their psychological development in school settings.
Enhancing Gaming Engagement through the Integration of Game Design Document and Finite State Machine: A Study on Optimizing Non-playable Character Responsiveness Wiratama, Jansen; Rian; Evelin Johan, Monika; Santoso, Hari
The Indonesian Journal of Computer Science Vol. 12 No. 4 (2023): The Indonesian Journal of Computer Science
Publisher : AI Society & STMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33022/ijcs.v12i4.3328

Abstract

Non-playable Character (NPC) is a prominent terminology within the gaming domain. While players do not directly control NPCs, their role significantly influences the gaming experience. Enhancing NPC responsiveness becomes imperative as NPCs' passive nature can lead to monotonous gameplay. To address this concern, a computational model, namely Finite State Machine (FSM), is implemented to elevate NPC responsiveness during interactions with the main characters, whether as adversaries or allies. This research uses the Game Design Document (GDD) methodology to design a survival horror-themed game. The resultant Survival Horror Game undergoes Alpha testing to validate its overall functionality and the successful integration of the FSM computational model. Findings indicate that enemy NPCs can pursue the main character from any position, with an average arrival interval of 68 seconds. Additionally, allied NPCs promptly respond when the main character approaches. Subsequently, the Beta testing results reflect an 80% average score interpretation based on percentage responses, implying the game's favorable suitability and acceptability on the Likert scale.
Education on the Nutritional Value and Diversification of Processed Products of Marus Tubers (Garut) in Kelebuh Village, Central Lombok Ahmad Hardyan Isnaini; Auliya Supiani; Devia Rizki; Abdul Syafiq Syawal; Nur Nayna Ningsih; Novi Rahmawati; Chantika Nur Azizah; Rian; Indra Sopiandi; Kartika Indah Lestari; Nihla Farida
Jurnal Pengabdian Masyarakat Tropis Indonesia Vol. 2 No. 1 (2026): April
Publisher : Yayasan Siti Widhatul Faeha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65622/jpmti.v2i1.227

Abstract

Kelebuh Village has abundant local food resource potential in the form of arrowroot tubers (marus), but its utilization is still limited to traditional processing, resulting in low economic value and short shelf life. This community service activity aims to provide comprehensive education regarding the nutritional value of arrowroot as a functional food and introduce flour processing technology and its product diversification. The implementation method was carried out through four main stages: preparation, nutritional counseling by Batunyala Health Center experts, education on flour processing technology, and organoleptic testing of innovative products. The results of the activity showed that through nutritional counseling, the community successfully increased literacy regarding the benefits of dietary fiber and the low glycemic index of arrowroot for digestive health and prevention of degenerative diseases. During the technology education stage, the community mastered the technical skills of transforming fresh tubers into flour through slicing, hygienic drying, and milling processes to extend the shelf life of the raw material. Diversified products in the form of Marus Brownies and Marus Porridge received positive responses through organoleptic tests, with an acceptance rate of 95% in the taste aspect. This activity is expected to encourage food independence and become a pioneer for culinary businesses based on local wisdom in Kelebuh Village.
Co-Authors Abdul Syafiq Syawal Ahmad Hardyan Isnaini Amallia Anwar, Muhammad Andika Auliya Supiani Chantika Nur Azizah Daud Devia Rizki Dimas Asto Aji An’Amta Evelin Johan, Monika Hari Santoso Indra Sopiandi Kartika Indah Lestari Ludina, Kurnia Muhammad Irfan Mutia Nihla Farida Novi Rahmawati Nur Nayna Ningsih Pini Susanti Resi, Bernadus Bin Frans Sabila, Sahla Ghina Salsabila, Nabila Sarmila SITI FATIMAH Ulfa, Ryusda Wike Ellissi Wiratama, Jansen Yolianda, Chintia Yuline