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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Buletin Poltanesa Jurnal Pengabdian Kepada Masyarakat
Wulandari, Septiani
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Sosialisasi Pencegahan Kekerasan Seksual pada Perempuan dalam Rangka Menciptakan Generasi Emas 2045 di SMK Kesehatan Patriot 3 Bekasi Hardiawan, Ridwan; Wahab, Abdul; Bawono, Yoseph Hari; Wulandari, Septiani; Irviana, Risna; Septianti, Riana; Ratnasari, Hesti; Kinandy, Wafiq J.; Nugroho, Aditya; Himawan, Erik; Sutrisno, Andri
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 4 (2025): Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jpkm.v1i4.1305

Abstract

Sexual violence frequently occurs around us, and it is not experienced by women; it can also happen to men, across all professions, and throughout the human lifespan. Sexual violence can significantly impact the mental health of its victims, ultimately leading to a decline in human resource quality in the future. SMK Kesehatan Patriot 3 Bekasi is a vocational school that aims to produce reliable and trained healthcare professionals, with a majority of its students being female. Healthcare is a profession with a high risk of experiencing sexual violence. This is the motivation for us, as law students at STIH IBLAM, to address this issue as the theme of our study this semester. Our goal is to provide education and information on recognizing and identifying sexual violence, preventive measures, assertive behavior, and reporting mechanisms in the event of such incidents. This is all in the effort to contribute to the creation of a Golden Generation in 2045.
Analisa Energi dan Eksergi Sistem Pembangkit Listrik Tenaga Uap Wulandari, Septiani; Basri, Hasan
Poltanesa Vol 23 No 1 (2022): Juni 2022
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v23i1.953

Abstract

Pembangkit listrik tenaga uap merupakan salah satu penyuplai kebutuhan listrik yang memiliki potensi besar dalam penyediaan energi dan merupakan alternatif untuk memenuhi kebutuhan listrik di Indonesia. Pemanfaatan energi fosil untuk menghasilkan energi listrik harus dimanfaatkan dengan efisien dan peningkatan efisiensi kinerja pembangkit listrik tenaga uap juga merupakan faktor penting yang perlu dievaluasi. Berdasarkan faktor tersebut, perlu dilakukan analisis pada sistem pembangkit listrik tenaga uap. Evalusi sistem pembangkit yang lebih rinci dapat dianalisa dengan menggunakan metode energi dan eksergi. Boiler-Furnace memiliki efisiensi termal rata-rata 85,5% dan analisis eksergi Boiler-Furnace memiliki efisiensi eksergi rata-rata 52,2%. Turbin Uap memilki efisiensi termal sebesar 27,30% dan Efisiensi eksergi Turbin Uap adalah 71,40%. Nilai efisiensi tersebut menunjukkan bahwa performance kinerja Boiler-Furnace dan Turbin uap masih relatif baik.
Pengaruh Corporate Social Responbility, Capitak Intensity dan Inventory Intensity terhadap Tax Avoidance Wulandari, Septiani; Rusdi, Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1323

Abstract

Corporate tax avoidance has become a central issue in financial and sustainability reporting, as stakeholders increasingly expect companies to demonstrate accountability, transparency, and compliance with tax regulations. In the Indonesian property sector, where asset-based activities dominate corporate operations, understanding the factors that influence tax avoidance becomes particularly important. This study examines the effect of Corporate Social Responsibility (CSR), Capital Intensity, and Inventory Intensity on tax avoidance in property companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Employing a quantitative approach and an associative research design, the study utilizes secondary data obtained from annual reports and sustainability reports prepared in accordance with the GRI 2021 standards. The sample was selected through purposive sampling, resulting in six companies with 36 total observations. Data analysis was conducted using panel data regression with the assistance of EViews 12. The findings reveal that CSR disclosure has a positive and significant effect on tax avoidance, indicating that companies with more extensive CSR reporting tend to engage in higher levels of tax avoidance. In contrast, Capital Intensity and Inventory Intensity exhibit no significant effect, suggesting that the proportion of fixed assets and inventory does not substantially drive tax avoidance strategies. These results emphasize the role of non-physical factors such as managerial incentives, governance mechanisms, and regulatory conditions in shaping corporate tax behavior.
Co-Authors Abdul Wahab Aditya Nugroho Andri Sutrisno Bawono, Yoseph Hari Hardiawan, Ridwan Hasan Basri Hesti Ratnasari, Hesti Himawan, Erik Irviana, Risna Kinandy, Wafiq J. Rusdi Rusdi Septianti, Riana