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Pengaruh Ukuran Perusahaan, Intensitas Modal, Dan Risiko Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Sub Sektor Makanan dan Minuman Periode Tahun 2019-2023) Dian Hartati; Nisak Ruwah Ibnatur Husnul
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to determine the influence of Firm Size, Capital Intensity, and Company Risk on Tax Avoidance. This research uses quantitative research, with secondary data. The research data source was obtained from non-cyclical consumer sector companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for 5 years between 2019-2023. The sample selection method used in this research was a purposive sampling method so the samples obtained using this method were 11 companies. The results of this research simultaneously show that the variables of Firm Size, Capital Intensity, and Company Risk on Tax Avoidance. Partial research results: Firm Size, Capital Intensity have a significant negative influence on earnings management. Meanwhile, Company Risk variable has a significant positive effect on Tax Avoidance.
The Role of The Uterus in Poetry Rumah Rahim, Pada Pemilik Rahim, and Upacara by Oka Rusmini Rizkiyatussalamiyah, Mudrikah; Muhshonatun Nisa; Pinkan Zahrah Ramadhani; Dian Hartati
Jurnal Disastri (Jurnal Pendidikan Bahasa dan Sastra Indonesia) Vol 6 No 1 (2024): Jurnal Disastri: Pendidikan Bahasa dan Sastra Indonesia
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/disastri.v6i1.5594

Abstract

Women play a crucial role in society because they have wombs that give birth to future generations of humans. However, the birth of children in Bali is still influenced by customs based on the father's line. This research was conducted to reveal the forms of feminism in the poems "Rumah Rahim", "On the Owner of the Womb", and "Ucearat" by Oka Rusmini, based on libertarian feminist studies which support Kate Mille's theory of sexual politics. The research uses descriptive qualitative methods. The data collection technique used was the technique of reading, listening and taking notes using documentation studies. The analyzed data is then presented descriptively. Research results: There are social norms that force women to play certain roles, giving rise to gender injustice, there is unfair treatment of women so that women's roles and rights are reduced, injustice towards women causes minimal appreciation.
ANALISIS STRUKTUR FISIK DAN BATIN PADA PUISI “MANGROVE YANG TERSISA” KARYA YULISMAR Alma Aqilah Ramadhani; Annisa Aprilia Haque; Nayla Oktavia; Dian Hartati
BASASTRA: JURNAL KAJIAN BAHASA DAN SASTRA INDONESIA Vol. 14 No. 1 (2025): BASASTRA: JURNAL KAJIAN BAHASA DAN SASTRA INDONESIA
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia, Fakultas Bahasa dan Seni, Universitas Negeri Medan

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Abstract

Penelitian dilatarbelakangi keprihatinan terhadap kondisi penurunan ekosistem mangrove, khususnya di wilayah Batam yang tercermin dalam karya sastra puisi“Mangrove Yang Tersisa” karya Yulismar. Tujuan penelitian untuk menganalisis unsur fisik dan batin puisi tersebut guna memahami makna dan perasaan yang terkandung didalamnya. Penelitian menggunakan metode kualitatif dengan pendekatan struktural. Data dikumpulkan melalui membaca dan mencatat bagian teks sesuai dengan penelitian, kemudian dianalisis menggunakan reduksi data. Hasil penelitian puisi “Mangrove Yang Tersisa” karya Yulismar menunjukkan struktur fisik berupa (1) Diksi menggambarkan tentang lingkungan/keberadaan mangrove, (2) Pengimajian berupa auditif, visual, dan taktil, (3) Kata konkret menggambarkan suasana alami ekosistem mangrove, seperti suasana pesisir dan kondisi ekosistem mangrove, (4) Majas berupa personifikasi, metafora, hingga repetisi, (5) Versifikasi dengan rima bebas dan ritme bervariasi, (6) Tata wajah dengan tipografi rata tengah dan enjambemen yang memperkuat gambaran emosional terkait lingkungan mangrove. Struktur batin puisi menunjukkan (1) Tema tentang kondisi ekosistem mangrove yang hilang, (2) Perasaan sedih, prihatin, dan harapan, (3) Nada puisi berubah dari lembut, cemas, dan keprihatinan bercampur harapan kuat, (4) Amanat tentang pentingnya menjaga dan melestarikan hutan mangrove. Kata kunci: Puisi, struktur fisik dan batin, ekosistem mangrove
Kajian Ekranisasi Novel After Met You Karya Ari Irham Dan Dwitasari Dalam Bentuk Film After Met You Sutradara Patrick Effendy Namis Namis; Dian Hartati
ENGGANG: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Vol. 4 No. 1 (2023): Desember : Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/enggang.v4i1.12124

Abstract

The background of this research is that there are differences in the story in the After Met You film which was adapted from a novel with the same title. The purpose of this study is to describe the forms of shrinkage, addition, and variation changes that appear in the process of transforming a novel into a film based on ecranization studies using descriptive qualitative methods. The data sources for this research were the novel After Met You by Ari Irham and Dwitasari and the film After Met You directed by Patrick Effendy. Data collection was carried out by reading, observing, and noting techniques. Data processing is done by reading novels and watching films, noting changes, analyzing the forms of change, and describing aspects of these changes. The results of the research show that shrinking, adding, and changing variations that appear from novel to film are found in the characters, plot, and setting. The novel and film After Met You are different, but the theme, point of view, style of language, and message in the novel are still the same when they are filmed.
Ekranisasi Novel Keluarga Cemara Karya Arswendo Atmowiloto Ke Film Keluarga Cemara Karya Sutradara Yandy Laurens Diva Azkya Amalia Nurfadia; Dian Hartati
ENGGANG: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Vol. 4 No. 1 (2023): Desember : Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/enggang.v4i1.12126

Abstract

The purpose of this study is to compare the novel Keluarga Cemara by Arswendo Atmowiloto with the film Keluarga Cemara directed by Yandy Laurens using the ecranization theory. The research method used is descriptive qualitative method. Based on the results of the research, in this novel and film there are shrinking, adding, and changing variations. This happens because novels and films are different types of literary works because the presentation of the media is also different. Usually, novels cannot be read completely at one time. Of course, it has to take quite a lot of time, whereas in the film, the duration is only about 120 minutes. This short duration makes the director have to shrink, add and change variations of the story to support the success of the novel he is adapting.
ANTONIMI PADA DEBAT PILKADA CALON BUPATI KARAWANG TAHUN 2020 SERTA IMPLEMENTASINYA TERHADAP BAHAN AJAR TEKS DEBAT Ramadhani, Raisa Bilqis; Dian Hartati; Roni Nugraha Syafroni
Bahtera Indonesia Jurnal Penelitian Bahasa dan Sastra Indonesia
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/bi.v7i1.137

Abstract

Pada penelitian ini berujuan untuk mendeskripsikan antonimi atau oposisi makna pada debat pilkada calon bupati Karawang dan implementasi terhadap bahan ajar teks debat. Antonimi secara semantik mendefinisikan sebagai ungkapan yang maknanya dianggapan kebalikan dari makna ungkapan lain. Dalam dalam penelitian ini adalah berupa kata-kata dan kutipan yang terdapat dalam debat. Jenis penelitian yang digunakan adalah deskriptif kualitatif. Penelitian ini menggunakan teknik simak bebas libat cakap dan teknik catat. Hasil penelitian ini sebagai berikut. (1) antonimi atau oposisi mutlak (2) antonimi atau oposisi kutub (3) antonimi atau oposisi hubungan (4) antonimi atau oposisi hierarkial (5) antonimi atau oposisi majemuk, serta bahan ajar berupa modul.
ANALISIS STILISTIKA DALAM ALBUM LAGU MEMORANDUM KARYA GRUP BAND PERUNGGU M, Muhammad Rajabbani; Sahlan Mujtaba; Dian Hartati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 Build
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.30728

Abstract

This study focuses on the stylistic meaning in the form of figures of speech and imagery contained in the eleven songs in the Memorandum album by the Perunggu band. The researcher uses a qualitative descriptive method to analyze the stylistic meaning in the form of figures of speech and imagery elements in the Memorandum album by the Perunggu band. In this study, the researcher describes the results of the study of the Memorandum album by the Perunggu band according to the research object. Based on the results of the discussion of Stylistic Analysis in the Memorandum album by the Perunggu band, the following conclusions are obtained. 1. The results of the stylistic analysis in the form of figures of speech and imagery of the eleven songs in the Memorandum album by the Perunggu band provide quite diverse messages and meanings. Each of the eleven songs has its own uniqueness and diversity. 2. The results of the analysis show that there are 121 data that state figures of speech in the Memorandum album by the Perunggu band with the results of 88 data stating comparison figures of speech and 33 data stating link figures of speech. As well as 84 data that state the imagery on the Memorandum album by the band Perunggu.
Analysis Persuasive Sentences Advertisement Shopee on Youtube Gumelar, Surya; Dian Hartati; Sinta Rosalina
INTERACTION: Jurnal Pendidikan Bahasa Vol. 12 No. 4 (2025): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Program Studi Pendidikan Bahasa Inggris, Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/interactionjournal.v12i4.4054

Abstract

This study focuses on analyzing persuasive sentences used in Shopee advertisements on YouTube. This study describes the results of analyzing persuasive sentences in Shopee advertisements. This study is based on the structure of persuasive sentences, namely Introduction to the Issue, Series of Arguments, Call to Action, and Reaffirmation, so that the influence of the advertisements presented by Shopee will be clearly seen. This type of research uses a qualitative descriptive method. The data collection technique in this study uses the observation and note-taking technique, The researcher observed Shopee advertisements on YouTube published between January and December 2024 that contained persuasive sentences. After conducting the observation, the researcher found five advertisements that contained persuasive sentences in accordance with the persuasive sentence structure. by watching Shopee advertisements on YouTube and then noting the sentences used by Shopee advertisements. The data analysis technique in this study uses three stages: data reduction, data presentation, and conclusion. The results of this study show that four Shopee advertisements meet the persuasive sentence structure. This study uses five Shopee advertising videos as data for the use of persuasive sentences in Shopee advertisements in accordance with the structure of persuasive sentences. These Shopee advertisements are long enough to explain the message thoroughly per the persuasive sentence structure. Meanwhile, one Shopee advertisement does not meet the persuasive sentence structure due to its short duration. This short advertisement aims to prevent boredom and make the message conveyed to the general public easy to remember, so it can clearly target the main message directly. The five Shopee advertisements still have at least one filled structure, namely the Invitation Statement (PA), making them effective in inviting the audience