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All Journal International Journal of Pertapsi Samakta: Jurnal Pengabdian Kepada Masyarakat
Wahyuni, Dwi Sri
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Pembinaan Kesehatan Mental Remaja sebagai Upaya Preventif di Desa Gunung Geulis: Pendekatan Berbasis Komunitas Hakim, Ibrahim al; Suci Siti Lathifah; Noor, Keysha Alea Zahranzani; Wahyuni, Dwi Sri; Nurjanah, Alifia Siti; Almahdi, M. Haikal
Samakta: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025): Samakta: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Dharma Samakta Edukhatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61142/samakta.v2i1.144

Abstract

The issue of adolescent mental health in Gunung Geulis Village is of significant concern, given the elevated stress levels and dearth of emotional support experienced by local adolescents. A gap exists in the literature that reflects a discrepancy between mental health theory and field practice, particularly the absence of effective community-based programmes. The objective of this service programme is to enhance emotional competencies, social support networks, and mental health literacy among adolescents, while concurrently reducing the stigma associated with mental illness. The programme employs a range of methods, including emotional skills training, the formation of peer support groups, socio-cultural activities, and counselling for parents and teachers. The strategy is designed to bridge the gap between theory and practice through a community-based approach that engages various stakeholders. The results of the programme demonstrated a notable reduction in adolescent stress levels from 70% to 30%, an improvement in emotion management skills in 90% of participants, and an increase in social support and a sense of community. These key findings highlight the efficacy of the community-based approach in enhancing adolescents' psychological well-being. In conclusion, the programme has successfully bridged the gap between theory and practice, demonstrating that community-based interventions are effective in addressing mental health issues. The findings provide a basis for the implementation of similar programmes in other communities and the development of more comprehensive mental health policies.
Potential of Tax Avoidance Based on Fraud Hexagon in Manufacturing Companies in BEI in Tax Avoidance Practice Wahyuni, Dwi Sri; Pramiana, Omi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.9-19

Abstract

This research aims to determine the influence of pressure, opportunity, rationalization, competence, arrogance and collusion on tax avoidance in manufacturing companies on the IDX in carrying out tax avoidance practices in 2021-2022. This research uses a quantitative descriptive method, with a total of 27 companies as a sample with 54 data used obtained through company annual reports. The results of this study show that the pressure variable proxied by ROA has an effect on tax avoidance, the opportunity variable proxied by the proportion of independent board of commissioners (BDOUT) has no effect on tax avoidance, the rationalization variable proxied by audit opinion has an effect on tax avoidance, the competency variable which is proxied with changes in directors having no effect on tax avoidance, the arrogance variable which is proxied by CEO narcissism has no effect on tax avoidance, the collusion variable which is proxied by political connections has an effect on tax avoidance.
Co-Authors Almahdi, M. Haikal Hakim, Ibrahim Al Lathifah, Suci Siti Noor, Keysha Alea Zahranzani Nurjanah, Alifia Siti Pramiana, Omi