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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 Gorontalo Accounting Journal 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 Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis Jurnal Riset Rumpun Ilmu Hewani (JURRIH) Journal Of Indonesian Social Society Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal RAK (Riset Akuntansi Keuangan) JOURNAL OF Qualitative Health Research & Case Studies Reports Health & Medical Sciences Jurnal Pengabdian Masyarakat Accounting Analysis Journal Perkembangan Kajian Sosial Equity Jurnal kiprah pendidikan Jurnal Inovasi Kerja Nyata (JIKN) Jurnal Pakar Pengabdian Kesehatan
Devi Safitri
Universitas Riau
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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.
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.
DPC PATELKI KOTA TASIKMALAYA MELAKUKAN PELAYANAN PEMERIKSAAN GOLONGAN DARAH ABO DAN RHESUS DI PANTI ASUHAN Helina, Erna Herlina; Safitri, Devi; Hidayat, Gugum Agung; Kartika, Ika; Rosdiana, Nanin; Ucu, Nurjanah; Hardivan, Hardivan; Meri, Meri
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.23958

Abstract

Golongan darah perlu diketahui oleh masing-masing individu sebagai ciri atau karakteristik jenis darah yang sangat diperlukan terutama untuk keperluan transfusi darah, baik sebagai pendonor darah maupun sebagai penerima darah donor. Panti asuhan Syabbanul Wathon menampung sejumlah anak-anak dan remaja yang tergolong belum melakukan pemeriksaan golongan darah. Pemeriksaan golongan darah menjadi sangat penting dan sifatnya dapat dipergunakan untuk seumur hidup. Oleh karena itu, sebagai Ahli Teknologi Laboratorium Medis (ATLM), kami memberikan pelayanan kepada masyarakat khususnya panti asuhan Syabbanul Wathon. Tujuan kegiatan adalah untuk mengetahui jenis golongan darah anak dan remaja di panti asuhan Syabbanul Wathon. Metode kegiatan adalah pemeriksaan darah untuk parameter golongan darah ABO dan rhesus. Hasil pengabdian yaitu diketahuinya golongan darah A (19 orang) atau sebesar 38,5%, golongan darah B (8 orang) atau sebesar 16,3%, golongan darah AB (3 orang) atau sebesar 6,1% dan golongan darah O (19 orang) atau 38,5%, serta rhesus positif 100% dari total 50 orang anak dan remaja. Kesimpulan, semua anak dan remaja panti asuhan dapat mengetahui jenis golongan darahnya masing-masing.
PENGEMBANGAN MEDIA KARTU TRUTH OR DARE PADA PEMBELAJARAN IPAS MATERI MARI KENALI HEWAN SEKITAR KITA UNTUK MENINGKATKAN MINAT BELAJAR SISWA DI SD Devi Safitri; Nurmairina
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33719

Abstract

The objective of this research was to develop a Truth or Dare card game as a learning medium for the IPAS subject on the topic "Let's Get to Know Animals Around Us," to be used in the learning process and to assess the improvement in student interest in the IPAS subject, specifically in third-grade elementary school students. This research was a development study using the R&D approach with the ADDIE model, which consists of five stages: Analysis, Design, Development, Implementation, and Evaluation. The instruments used for data collection included validation questionnaires provided by media experts, subject matter experts, instructional practitioners, and student response questionnaires. The total score obtained from media expert validation was 88%, from subject matter expert validation was 80%, from teacher response questionnaires was 88%, and from student response questionnaires was 97%. Based on these scores, it can be concluded that the developed Truth or Dare card game for the "Let's Get to Know Animals Around Us" topic was categorized as "Very Feasible" for use in the IPAS learning process for third-grade elementary school students.
The Impact of Mining on Labor Absorption and the Economy of Working Families in Lasolo District, North Konawe Regency Devi Safitri; La Ode Turi; Kartomo, Kartomo
Perkembangan Kajian Sosial Vol. 1 No. 2 (2024): October 2024
Publisher : Teras Kampus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69616/perkasa.v1i2.14

Abstract

This research aims to measure the impact of PT. XYZ towards employment and the economy of working families in North Konawe Regency. The research method used is qualitative using primary and secondary data. Data was obtained from the Central Bureau of Statistics and Company Data, with data collection techniques including observation, interviews and documentation. The research results show that the existence of PT. XYZ in Lasolo District, North Konawe Regency absorbs 35 workers from the local area and 15 workers from outside the area. Even though the number of employees is only 50 people, this company's contribution to employment reaches 0.10% of the total workforce in North Konawe. However, the role of PT. XYZ supports the economy of working families quite significantly, with an average contribution reaching 91.39% of family income. This shows that even though the number of workers absorbed is relatively small, the economic impact is quite large for the families of the workers involved.
Determination of Tax Aggressiveness in the Mining Sector in Indonesia Safitri, Devi
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.1892

Abstract

Purpose: The self assessment system is one of the tax collecting mechanisms in Indonesia. This collecting method gives taxpayers to calculate their own tax liability each year in compliance with current tax rules and regulations (Resmi, 2019). This allows companies to calculate their taxable revenue as low as feasible, allowing them to be more aggressive in lowering the tax burden paid in order to maintain firm profitability. This research aims to substantiate the hypothesized influences on tax aggressiveness. Capital intensity, profitability, and firm size are the independent variables under consideration. Method: The mining companies that were officially registered on the Indonesia Stock Exchange from 2017 to 2021 constitute the study population. The rationale behind the author's selection of a mining company is the suspicion that engineering practices to relocate income globally to low-tax countries and substantial costs to high-tax countries are still prevalent. The sampling procedure utilized is purposive sampling, in which samples are selected in accordance with predetermined criteria that the researchers have established. A total of 95 samples were acquired from 19 enterprises that met the specified criteria over the course of five years. In this investigation, multiple regression analysis was conducted. Findings: It was discovered that tax aggressiveness was negatively correlated with profitability. Inversely proportional to capital intensity is tax aggressiveness. As it contradicts the developed hypothesis, this hypothesis is refuted on account of the positive correlation between company size and tax aggressiveness. Novelty: Utilizing an agency theory framework, this study contributes to the literature on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange, which is influenced by capital intensity, profitability, and company size. It was demonstrated by the study that capital intensity and profitability can influence tax aggressiveness
The Impact of Financial Condition, Audit Tenure, Profitability, and Opinion Shopping on Going-Concern Audit Opinion Ghardini, Annisa; Yusralaini; Safitri, Devi
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.8022

Abstract

The aim of this study is to evaluate and experimentally demonstrate the impact of financial conditions, audit duration, profitability, and opinion shopping on the going concern opinion. The research employs numerical methodologies and secondary sources of information to examine the population of mining enterprises listed on the Indonesia Stock Exchange among 2017 until 2021. The sample in this research was 25 mining companies within 5 years, with purposive sampling as a technique for taking the sample. In the analysis process, this study used logistic regression. The results showed that financial condition variables had a partial impact on going-concern audit opinion. However, audit tenure, profitability, and opinion shopping have not been significantly impacted on going-concern assessment.  It is hoped that this research can subsequently be used to develop theory related to going-concern audit opinion and may be applied by companies and independent auditors to improve understanding of the factors that impact these opinions.   Keywords: Audit Tenure; Financial Condition; Going-Concern Audit Opinion; Opinion Shopping; Profitability.
Analisis Penerapan Akuntansi Imbalan Kerja Pada PT. Manito World Sukabumi Atas Kesesesuaiannya Terhadap PSAK 24 Imbalan Kerja dan Undang-Undang Cipta Kerja Safitri, Devi; Lasmana, Andi
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.575

Abstract

Setiap bisnis memiliki kewajiban untuk membayar kompensasi kerja karena mereka memengaruhi perusahaan dari sudut pandang eksternal (misalnya, vendor dan auditor) dan internal (misalnya, karyawan) yang berdampak langsung pada produksi perusahaan. Sebagai pemberi kerja, perusahaan harus memberikan kompensasi untuk pegawai sebagai upah atas jasa mereka berikan. Organisasi harus mematuhi SAK terutama PSAK 24 tentang Upah Kerja, dan UU Ketenagakerjaan yang berlaku umum, karena pengaruh besarnya. Studi ini memakai metode deskriptif kualitatif. Hasil riset menampilkan jika PT. Manito World Sukabumi telah melaksanakan Pesangon, Upah Kerja Jangka Pendek, Pasca Kerja, serta Jangka Panjang Lain-lain sesuai dengan pernyataan PSAK 24. Tetapi perusahaan belum sepenuhnya melaksanakan pengukuran upah pekerjaan berdasar UU terkait Cipta Kerja.
Lack of Public Knowledge About the Dangers of Dengue Fever in RT 19, Sawah Lebar Baru Subdistrict, Bengkulu City Suryani, Ade Irma; Salma, Atika; Kartika, Dewi; Safitri, Devi; Hartati, Devi; Sari, Felia Novita; Sihombing, Ginna Veronica; Selviana, Indah; Sari, Nilam Kencana; Veronica, Syndi Ayu; Ningsih, Sunarti Maili; Yurnilawati, Yurnilawati; Novita, Vivin; Putri, Anisa Ika
Jurnal Inovasi Kerja Nyata Vol. 1 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jikn.v1i2.835

Abstract

Dengue Hemorrhagic Fever (DHF) is an infectious disease caused by the dengue virus and transmitted through the bite of the Aedes aegypti mosquito. Although prevention efforts have been intensified, public awareness and understanding of DHF remain low, especially in densely populated areas such as Neighborhood Unit (RT) 19 in Sawah Lebar Baru Village, Bengkulu City. This study aims to determine the level of public understanding of DHF and the factors influencing it. The research method used was quantitative descriptive with a survey approach. Data collection was conducted through questionnaires distributed to 20 respondents. The results showed that the majority of the community had low knowledge about the causes, symptoms, transmission methods, and prevention of DHF. Lack of socialization, low education levels, and insufficient attention to environmental cleanliness were the main contributing factors. The conclusion of this study is the need to enhance public education through regular counseling programs conducted by health workers and Posyandu cadres.
Co-Authors ', Kamaliah , JOKO Abdillah, Muhammad Raihan Dzaky Ade Irma Suryani Agus Rianda Aisah Fachrunisa Al Farisa, Nayla Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas ' Andreas Andreas Anggraini, Haryeni Sastra Anis Maghfiroh Anisa Anisa Annisa Annisa Annisa Mutia Rama Fade Ariza, Dzihni Aurora Febria Azhari S Azizah, Wahyu Azwir Nasir Baskara, Bayu Yosa Budiawati SUpangkat Iskandar, Budiawati SUpangkat Christanti Inviolita Dandi, Voedha Daniel Oscar Savero Dayanti, Nenti Desmiyawati ' Desmiyawati Desmiyawati Desni Irma Wika Devi Hartati Devi Safitri, Ahmad Landong Dewi Kartika Dzihni Ariza Ecin Kuraesin Efroliza, Efroliza 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 Hengki Wijora Hidayat, Gugum Agung Idzan, Nur Kamilah Ika Kartika Indah Sri Maharani, Indah Sri Indra Hidayat Indradewa, Rhian Intan Mahalayat Jailani Sidik Kamaliah ' Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartomo, Kartomo Khairunisa, Novia Futty Kirmizi Ritonga Koen Hendrawan La Ode Turi Lasmana, Andi Lestari, Wita Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Lya Octavia M.Rasuli ' Maguantara, Muhammad Pandya Maisyarah Maisyarah Maqfiroh, Wirdarani Mardianti, Tengku Shella MARIA BINTANG Maria Ulfa Matheus, Evan Matsani Mawarni, Elsa Meilda Wiguna Meiriza Djohari, Meiriza Meri, Meri Muhammad Andri Prayoga Munjiatun Munjiatun, Munjiatun Muti’ah, Try Hadirah Nailul Huda Nasrizal Nasrizal, Nasrizal Natassyalia, Anjellicha Ning Umbar Susilowati Ningsih, Sunarti Maili Nofriyanti Noveirina, Ditta Novita, Vivin Nur Azlina Nur Azlina Nuraminah, Nuraminah Nurhaliza Nurhaliza Nuriani ' Nurmairina Nurzakyya Tinnisa Oviliza Haryuli Pratiwi, Erniza Purnomo, Nanto Putra Mhd Nazrin Putra Rizky Gustianda Putra, Rizki Agus Putri, Anisa Ika 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 ' Rasuli 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 Salma, Atika Sandie Davitra Alfitriady Sari, Cendy Septania Sari, Felia Novita Sari, Ika Sari, Nilam Kencana Selviana, Indah Sem Paulus Silalahi Sem Paulus Silalahi Septi Indriyani Sherly Handayani Safitri Shinta Kurnianingsih Sihite, Vorarta Adelia Kristauli Sihombing, Ginna Veronica Sinata, Novia SITI KHOLIFAH Siti Raihani Siti Sarah Solihin Solihin Suhairi Sulistin, Triani Mustika 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 Veronica, Syndi Ayu Vona Dwi Nugraha Wahidah, Lutfiana Nurul Wanda Hamidah Widiastuti, Resta Widyani hasibuan Wirda Hayati Yeandrawita - Yesi Mutia Basri Yoga Yuniadi Yuneita Anisma Yuneita Anisma Yunesi, Vira Suci Yurnilawati, Yurnilawati Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zahra, Andi Az Zamri, Wiedya Alfitrya Zarefar, Arumega Zirman Zirman Zirman Zirman Zirman Zirman Zirman Zirman, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman '