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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Accounting Analysis Journal Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA JRMSI - Jurnal Riset Manajemen Sains Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ilmu Sosial Jurnal Equity Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Economics and Business UBS Jurnal Minfo Polgan (JMP) Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis Jurnal Riset Rumpun Ilmu Hewani (JURRIH) Journal Of Indonesian Social Society Jurnal RAK (Riset Akuntansi Keuangan) Health & Medical Sciences IIJSE Jurnal Pengabdian Masyarakat Accounting Analysis Journal Perkembangan Kajian Sosial Equity Jurnal kiprah pendidikan
Devi Safitri
Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee Safitri, Devi; Zirman, Zirman; Supriono, Supriono
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4401

Abstract

This research aims to examine the effect of financial pressure and corporate social responsibility (CSR) on tax aggressiveness. In addition, this research also investigates whether audit committee can moderate the effect of financial pressure and CSR on tax aggressiveness. In this research, the financial pressures include financial targets and external pressures. This quantitative research uses secondary data with the population of all manufacturing companies listed on the Indonesian Stock Exchange period 2019-2021. Sampling is conducted using purposive sampling technique involving 216 companies obtained during three years of observation. Data analysis is conducted using Smart PLS 3.0 with SEM-PLS application to test the direct and moderating effect. The results of this research show that financial target has a negative effect on tax aggressiveness, while external pressure has a positive effect on tax aggressiveness. CSR has no effect on tax aggressiveness. Audit committee cannot moderate the effect of financial target, external pressure, and CSR on tax aggressiveness. This research contributes to the development of accounting literacy, especially in the study of financial pressure, CSR, audit committee and tax aggressiveness. Measuring tax aggressiveness can be done using CETR by adding the CSR variable as an independent variable with GRI standards. In addition, this research also uses financial pressure variable from the fraud triangle theory which is related to tax aggressiveness.
The Influence of Human Resource Competence, Innovation, Digital Marketing, and Organizational Commitment on the Performance of MSMEs in Pekanbaru City Azrillia, Tia; Oktari, Vera; Safitri, Devi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7604

Abstract

This study aims to determine the effect of Human Resources Competence, Innovation, Digital Marketing, and Organizational Commitment on MSME Performance in Pekanbaru City. The research method used is a quantitative research method, with a data collection method in the form of a questionnaire. The population in this study was the MSME in Pekanbaru City, totaling 26,684 MSME. The sample in this study was 100 respondents using a convenience sampling technique. Data analysis was carried out using Structural Equation Modeling–Partial Least Square (SEM-PLS) using SmartPLS software version 4.0.9.2 to process the data. The results of this study indicate that the variables of Human Resources Competence, Innovation, Digital Marketing, and Organizational Commitment have an effect on MSME Performance in Pekanbaru City.
Evaluation of Good Distribution Practice (GDP) Implementation at the Provincial Pharmacy and Health Logistics Installation (IFLK) of Riau Nofriyanti; Devi Safitri; Nurzakyya Tinnisa; Ramona, Paula
Health & Medical Sciences Vol. 2 No. 4 (2025): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/phms.v2i4.495

Abstract

This study aimed to evaluate the implementation of Good Distribution Practice (GDP) at the Provincial Pharmacy and Health Logistics Installation (IFLK) of Riau. The research employed direct observation, document review, and active participation in pharmaceutical management activities, including planning, procurement, storage, distribution, recording, and monitoring. The evaluation focused on three key areas: general drug management, cold chain products, and controlled substances such as narcotics and psychotropics. The results showed that all assessed aspects of GDP were properly implemented at IFLK Riau, including the application of FIFO and FEFO principles, well-maintained cold chain facilities, secure storage for controlled drugs, and systematic stock documentation. Overall, the implementation of GDP at IFLK Riau was considered optimal and compliant with national standards, ensuring the quality, safety, and availability of medicines within the region. These findings emphasize the critical role of pharmacists in maintaining the integrity and sustainability of the pharmaceutical distribution system.
PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, DEWAN KOMISARIS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN PAJAK Christanti Inviolita; Zirman; Devi Safitri
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 13 No. 02 (2022): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.013.2.06

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, intensitas persediaan, dewan komisaris, dan kepemilikan institusional terhadap manajemen pajak. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia selain sektor keuangan periode 2017 hingga 2019. Penelitian ini menggunakan teknik purposive sampling sebagai teknik pengambilan sampel dan diperoleh sampel sebanyak 252. Pengumpulan data dengan dokumentasi dari laporan keuangan serta laporan tahunan. Analisis data yang digunakan yaitu uji asumsi klasik, analisis deskriptif dan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa leverage, intensitas persediaan, dan kepemilikan institusional berpengaruh terhadap manajemen pajak, sedangkan dewan komisaris tidak berpengaruh terhadap manajemen pajak
Studi Kasus Koreksi Hipokalemia dan Evaluasi Rasionalitas Terapi pada Pasien Anak dengan Diare Akut Sinata, Novia; Wahidah, Lutfiana Nurul; Hasanah, Sari Uswatun; Rahman, Rizki Abi; Hafizah, Raihatul; Safitri, Devi; Annisa, Annisa; Anggraini, Haryeni Sastra; Al Farisa, Nayla; Idzan, Nur Kamilah; Sumbarita, Silvia; Hayati, Wirda
Health & Medical Sciences Vol. 3 No. 1 (2025): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/phms.v3i1.505

Abstract

Penelitian ini bertujuan mengevaluasi ketepatan terapi dan mengidentifikasi potensi Drug Related Problems (DRPs) pada pasien anak dengan diare disertai hipokalemia di Rumah Sakit Otak Dr. Drs. Muhammad Hatta Bukittinggi. Metode yang digunakan adalah studi kasus melalui telaah rekam medis pasien anak berusia tiga tahun dengan diagnosis diare akut dehidrasi sedang dan hipokalemia. Hasil penelitian menunjukkan bahwa seluruh regimen terapi, yaitu Ringer Laktat, Zink, Oralit, dan Kalium Klorida (KSR), telah sesuai dengan pedoman klinis WHO dan literatur farmakoterapi anak. Tidak ditemukan interaksi obat maupun efek samping signifikan selama terapi. Kadar kalium pasien meningkat dari 3,3 mmol/L menjadi 4,4 mmol/L setelah tiga hari pengobatan, menandakan keberhasilan koreksi hipokalemia serta efektivitas terapi yang diberikan. Evaluasi dilakukan terhadap kesesuaian jenis obat, dosis, frekuensi, serta cara pemberian berdasarkan pedoman terapi. Kesimpulannya, terapi yang diberikan efektif memperbaiki kondisi klinis dan menormalkan kadar kalium. Peran apoteker dalam evaluasi dan pemantauan terapi berkontribusi penting untuk mencegah DRPs serta menjamin keamanan dan efektivitas pengobatan pada pasien anak dengan diare disertai hipokalemia.
THE EFFECT OF SLACK RESOURCES, BOARD OF DIRECTORS FEMINISM, MEDIA EXPOSURE AND INDEPENDENT COMMISSIONERS ON CORPORATE SOCIAL RESPONSIBILITY PERFORMANCE IN THE ENVIRONMENTAL SECTOR Fadia Khairunnisa; Yuneita Anisma; Devi Safitri
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.72550

Abstract

This research aims to determine the effect surplus assets, female representation in the boardroom, media visibility, and independent board of commissioners on corporate social responsibility performance in Firms registered with the Indonesia Stock Exchange (IDX) that were involved in the PROPER program between 2021 and 2023. The response variable, namely corporate social responsibility performance, is measured using the PROPER rating. The independent variable, namely Surplus resources, is measured using LN Liquid assets, The governing board directors feminism variable is measured using the percentage of female board of directors in the company, the media exposure variable is measured based on CSR disclosure on the company's website and the independent board of commissioners variable is measured using the percentage of independent commissioners in the company. The control variables used are company size, ROE, and DER. The research employed purposive sampling, resulting in as many as 256 companies. Quantitative data were employed in this study, and the analysis method was is panel data regression analysis. Employing regression analysis via the STATA application as the research method, the findings of this study demonstrate that the independent board of commissioners exerts a noteworthy positive influence on CSR performance, while slack resources, board feminism, media exposure have no effect on CSR performance. The results of this study are useful in practice to find out the deeper functions of available capital, female representation on the board, media visibility, and non-executive commissioners, employing these factors to enhance the firm's CSR performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, INVENTORY INTENSITY DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Tahany Nur Fadhilah; Zirman; Safitri, Devi
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.5471

Abstract

This research empirically tests the influence of CSR, leverage, inventory intensity, and company size on tax aggressiveness. The secondary data is in the form of financial and sustainability reports of manufacturing companies listed on the IDX in 2019-2021. Samples were taken using a purposive sampling method with multiple linear regression analysis. The population of this study is 217 companies, with a sample of 78 companies studied for three years, so the total sample is 234. The results of this study reveal that tax aggressiveness on CSR has a negative influence, leverage has a positive impact, inventory intensity has a positive influence, and company size hasn’t impact on this.
Etika Dan Tanggung Jawab Sosial Dalam Pemasaran Global: Membangun Reputasi Yang Berkelanjutan Suhairi, Suhairi; Safitri, Devi; Fauzan, Muhammad; Helma Musyafa, Muhammad
Jurnal Minfo Polgan Vol. 12 No. 2 (2023): Artikel Penelitian 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v12i2.13338

Abstract

Jurnal ini bertujuan untuk menyelidiki peran etika dan tanggung jawab sosial dalam pemasaran global, fokus pada penelitian ini menggunakan pendekatan studi pustaka dengan menganalisis artikel dan jurnal terdahulu yang terkait dengan etika pemasaran, tanggung jawab sosial perusahaan, dan dampak reputasi perusahaan dalam konteks pemasaran global. Hasil temuan menunjukkan bahwa integrasi nilai-nilai etis dan keterlibatan dalam inisiatif sosial secara positif memengaruhi citra perusahaan, memperkuat hubungan pelanggan, dan memberikan kontribusi positif pada keberlanjutan bisnis dalam skala global. Penelitian ini memberikan wawasan yang berharga bagi praktisi pemasaran dan pemimpin perusahaan yang berupaya membangun reputasi yang kuat dan berkelanjutan dalam konteks pemasaran global yang dinamis.
Penggunaan Media Diorama Untuk Meningkatkan Hasil Belajar Pada PEmbelajaran IPS Kelas IV Sekolah Dasar Safitri, Devi; Munjiatun, Munjiatun
Jurnal Kiprah Pendidikan Vol. 1 No. 4 (2022): Jurnal Kiprah Pendidikan | Oktober 2022
Publisher : Program Studi Pendididikan Guru Sekolah Dasar Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/kpd.v1i4.70

Abstract

Penelitian ini bertujuan untuk mengetahui penggunaan media diorama terhadap hasil belajar IPS tema daerah tempat tinggalku pada siswa kelas IV SD Negeri 193 Pekanbaru. Penelitian menggunakan metode Quasi Experimental Type One Group Pretest-Postest Design yaitu penelitian eksperimen yang dilakukan pada satu kelompok saja yang dipilih secara random. Instrumen yang digunakan berupa tes. Hasil menunjukkan ada peningkatan penggunaan media diorama terhadap hasil belajar IPS tema daerah tempat tinggalku materi kegiatan ekonomi dan jenis-jenis pekerjaan yang menghasilkan barang dan jasa pada siswa kelas IV SD Negeri 193 Pekanbaru dengan penggunaan media diorama. Hal tersebut dapat dibuktikan dengan hasil perhitungan menunjukkan bahwa nilai rata-rata post test lebih besar dari rata-rata pre test. Rata-rata post test sebesar 85,3 yang berada pada kategori sangat baik dan rata-rata pre test sebesar 63,3 yang berada pada kategori cukup. Hasil perhitungan N-Gain menunjukkan bahwa nilai rata-rata kelas eksperimen 64,74 termasuk dalam kategori cukup efektif. 
Peran Pinjaman Dana Berbasis Online Melalui Aplikasi Media Massa Terhadap Komunikasi Bisnis Untuk Perekonomian Di Indonesia Devi safitri; Putra Rizky Gustianda; Ria Anjriani Saputri; Widyani hasibuan; Suhairi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 2 (2023): Mei - Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i2.1056

Abstract

One of the facilities offered by Indonesian financial institutions is credit. Where in Indonesia, the demand for credit is very high. To support this, online loans have appeared which have an important role as a partner of the government which will contribute to channeling more loans to customers. The role of online loans through applications with various advantages which include: fast process; easy terms; flexible; credit calculators; as well as a variety of products, it is hoped that this will help equalize the public to become users of financial services. With affordable access to finance for all levels of society, of course it can help move the Indonesian economy and make a major contribution to the progress of economic development, especially in Indonesia.
Co-Authors ', Kamaliah , JOKO Abdillah, Muhammad Raihan Dzaky Agus Rianda Aisah Fachrunisa Al Farisa, Nayla Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas ' Anggraini, Haryeni Sastra Anis Maghfiroh Annisa Annisa Annisa Mutia Rama Fade Ariza, Dzihni Aurora Febria Azhari S Azizah, Wahyu Azrillia, Tia Azwir Nasir Baskara, Bayu Yosa Budiawati Supangkat Christanti Inviolita Dandi, Voedha Daniel Oscar Savero Desmiyawati ' Desmiyawati Desmiyawati Desni Irma Wika Ecin Kuraesin Eka Hariyani Eka Mira Rismayanti Elyzabeth Missi Laurdika Simamora Emrinaldi Emrinaldi, Emrinaldi EMRINALDI NUR DP Emrinaldi Nur Emrinaldi Nur Endah Aprimulki Enni Savitri Fadhillah Asri Fadia Khairunnisa Ghardini, Annisa Hafizah, Raihatul Haiyul Fadhli Hana Noviatna Hardi Hardi Hardi Hardi Hardi, Hardi Hardivan, Hardivan Hasanah, Sari Uswatun Haznadila Aulia Sanyora Helina, Erna Herlina Helma Musyafa, Muhammad Hengki Wijora Hidayat, Gugum Agung Idzan, Nur Kamilah Ika Kartika Indah Sri Maharani, Indah Sri Indra Hidayat Intan Mahalayat Jailani Sidik Kamaliah ' Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartomo, Kartomo Kirmizi Ritonga La Ode Turi Lasmana, Andi Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Lya Octavia M. Rasuli M.Rasuli ' Maguantara, Muhammad Pandya Maisyarah Maisyarah Maqfiroh, Wirdarani Mardianti, Tengku Shella MARIA BINTANG Matheus, Evan Meilda Wiguna Meiriza Djohari, Meiriza Meri, Meri Muhammad Andri Prayoga Muhammad fauzan Munjiatun Munjiatun, Munjiatun Muti’ah, Try Hadirah Nailul Huda Nasrizal Ning Umbar Susilowati Nofriyanti Nur Azlina Nur Azlina Nurbaiti Nurbaiti Nurhaliza Nurhaliza Nuriani ' Nurmairina Nurzakyya Tinnisa Oktari, Vera Oviliza Haryuli Pratiwi, Erniza Purnomo, Nanto Putra Mhd Nazrin Putra Rizky Gustianda Putra, Rizki Agus Putri, Sella Hilmalia Nur Al Putria Hafsadillah Rafika Sary Rahman, Aulia Rayendra Rahman, Rizki Abi Rahmatunnur, Siti Raja Adri Satriawan Raja Yoga Gustika Armel Rakha Magistra Sumarno Ramadhani, Runaily Ramona, Paula Rasuli ' Resi Gusrefika Restu Agusti Reza Mardi Putra Rezmika Oktasia Masnar Ria Anjriani Saputri Ria Nelly Sari Rifani, Mhd Rizki Pratiwi Robinka Gultom Rosdiana, Nanin Sabilillah, Rhalia Sakinah, Sani Sandie Davitra Alfitriady Sem Paulus Silalahi Sem Paulus Silalahi Septi Indriyani Sherly Handayani Safitri Shinta Kurnianingsih sinata, novia SITI KHOLIFAH Siti Raihani Siti Sarah Suhairi Suhairi Suhairi Sumbarita, Silvia Sumiyati - Supriono Supriono Supriono Syahrum Agung Syilvi Fajria Utami, Syilvi Fajria Syukur, Dudung Abdul Tahany Nur Fadhilah Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Tria Warastuti Ucu, Nurjanah Umi Salamah Utra Wahidi Vona Dwi Nugraha Wahidah, Lutfiana Nurul Wanda Hamidah Widyani hasibuan Wirda Hayati Yeandrawita - Yesi Mutia Basri Yoga Yuniadi Yuneita Anisma Yuneita Anisma Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zamri, Wiedya Alfitrya Zarefar, Arumega Zirman Zirman Zirman Zirman Zirman Zirman, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman '