p-Index From 2021 - 2026
6.717
P-Index
This Author published in this journals
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
Claim Missing Document
Check
Articles

THE INFLUENCE OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY, LEVERAGE, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS Ariza, Dzihni; Zirman, Zirman; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.1451

Abstract

The objective of this research is to determine how tax aggressiveness is affected by factors like as leverage, deferred tax cost, capital intensity, and corporate social responsibility (CSR). The sample group for this study consists of manufacturing businesses that will be trading on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The 78 firms that made up the sample were researched over a period of three years using secondary data derived from financial and annual reports as well as purposeful sampling approaches. Multiple linear regression is the method used for analysis. According to the findings, tax aggressiveness is negatively affected by capital intensity and CSR. Leverage has a positive effect on tax aggressiveness. Then, deferred tax expense has no effect on tax aggressiveness.
BIMBINGAN TEKNIS PELAKSANAAN KEWAJIBAN PERPAJAKAN BENDAHARA DESA DI KECAMATAN KAMPA KABUPATEN KAMPAR Safitri, Devi; Hariyani, Eka; Supriono
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 1 (2025): Penguatan Pendidikan, Pemberdayaan Masyarakat, dan Transformasi UMKM di Era Ber
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i1.1996

Abstract

This community service activity is one of the requirements for fulfilling higher education's tri dharma. The purpose of this community service activity is to provide training and guidance on how to fulfil the village treasurer's tax obligations, starting from registering to obtain an NPWP, deducting and/or collecting taxes, depositing taxes into the state treasury, submitting tax returns, and providing with holding evidence to the party who is deducted or collected in Kampa District, Kampar Regency. The service team, which consists of academics and students from the Faculty of Economics and Business at the University of Riau, delivers the information via technical advice or training methods, followed by participant evaluations to check their understanding before and after each session. The service activities resulted in a significant increase in participants' comprehension and implementation of their tax duties. This activity project is designed to assist village treasurers in carrying out their tax obligations more effectively, potentially increasing state revenue in the tax sector Keywords: Tax Obligations, Village Treasurer, Village Fund, With holding and Collection of Tax
Peningkatan Akses Layanan Antar Jemput Tabungan dan Pembiayaan oleh BMT NU Cabang Grujugan kepada Nasabah Sherly Handayani Safitri; Safitri, Devi; Kholifah, Siti
Journal Of Indonesian Social Society (JISS) Vol. 2 No. 2 (2024): JISS - Juni
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jiss.v2i2.256

Abstract

Pelayanan atau yang sering disebut dengan service excelent merupakan sebuah hal atau kemampuan yang pasti dimiliki setiap instansi atau perusahaan. Maka hal tersebut pasti dilaksanakan dan dikembangkan oleh sebuah instansi ataupun perusahaan tersebut demi kemajuan ataupun keberlangsungan perusahaan kedepannya menjadi lebih baik dan mampu bersaing dengan kompetitor lainnya. Artikel ini dibuat sebagai bentuk hasil dari pengabdian penulis terhadap masyarakat melalui BMT NU Jawa Timur cabang Grujugan. BMT NU Jawa Timur adalah sebuah instansi yang bergerak di bidang lembaga keuangan dengan menggunakan system koperasi yang berbasis syari’ah, yang mana pada instansi tersebut terdapat produk tabungan dan pembiayaan sebagai produk dari instansi tersebut. Dengan adanya service excelentlah instansi tersebut akan tumbuh dan berkembang. Oleh karena itu, tanpa service excelent atau yang sering disebut dengan pelayanan yang prima BMT NU Jawa Timur tidak akan mampu tumbuh dan berkembang serta bersaing dengan kompetitornya di era 5.0 saat ini. Metode yang penulis gunakan dalam memperoleh hasil dan pembahasan yaitu dengan metode survei. Yang mana penulis terjun langsung kelapangan untuk memberikan pertanyaan kepada responden ( nasabah ) di BMT NU cabang Grujugan.
Corporate Social Responsibility Performance in the Environmental Sector: Role of Board Directors and Foreign Ownership Safitri, Devi; Anisma, Yuneita; Yusralaini, Yusralaini; Zarefar, Arumega
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.19131

Abstract

Purpose: The purpose of this research is to examine and experimentally demonstrate how foreign ownership and director qualities affect CSR performance, particularly in the environmental sector. The presence of independent directors, board size, and gender diversity serve as markers of the qualities of the board.  The variables controlled in this study include company size, ROA, ROE, DER, and industry sensitivity. Method: The study utilizes a sample of 256 companies that are involved in PROPER on the IDX, except for finance. The data analysis technique used is Ordinary Least Squares (OLS) using STATA 17. Findings: The Research results show that only board size can improve CSR performance in the environmental field. Meanwhile, gender diversity on the board, independent directors, and foreign ownership do not influence the success of CSR in the environmental field. Novelty: The study differs from previous research by focusing specifically on corporate social responsibility performance in the environmental sector. To make sure the data used to assess CSR performance in the environmental sphere is objective and quantifiable, the researcher utilises the PROPER score that the firm received from the Ministry of Environment and Forestry.
Analisis Peranan Gender terhadap Perubahan Iklim pada Siklus Manajemen Bencana Gempa Bumi Cianjur Sakinah, Sani; Safitri, Devi; Maguantara, Muhammad Pandya; Abdillah, Muhammad Raihan Dzaky; Supangkat, Budiawati
Jurnal Ilmiah Ilmu Sosial Vol. 11 No. 1 (2025): Jurnal Ilmiah Ilmu Sosial
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiis.v11i1.94906

Abstract

Perubahan iklim memberikan dampak secara fisik pada lingkungan alam dan secara sosial pada aktivitas kehidupan manusia termasuk perubahan pembagian peranan gender dalam masyarakat petani. Ditambah dengan adanya bencana gempa bumi Cianjur, membuat perubahan peranan menjadi lebih berat dan dalam jangka waktu yang cukup lama. Penelitian ini mengulas perubahan peran gender dalam kegiatan reproduksi, produksi dan sosial-politik di Desa Sarampad dalam siklus manajemen bencana yang meliputi pra bencana, tanggap bencana dan pasca bencana. Metode penelitian etnografi dilakukan dengan teknik wawancara, observasi partisipan, dan pengumpulan data sekunder. Analisis data dilakukan sesuai tahapan analisis data etnografi, analisis gender harvard, dan keterkaitan teori fungsionalisme struktural Robert K. Merton. Hasil penelitian menunjukkan sistem peranan genderideal di Desa Sarampad menurut masyarakat  yang terjadi pada pra bencana ini ialah perempuan berperan dominan dalam kegiatan reproduksi, mengerjakan pekerjaan yang dianggap “ringan” dalam kegiatan produksi, dan minim dalam kegiatan sosial politik. Sedangkan, laki - laki berperan minim dalam kegiatan reproduksi, mengerjakan pekerjaan yang dianggap “berat” dalam kegiatan produksi, dan aktif dalam kegiatan sosial politik, Sistem tersebut tidak mengalami perubahan atau transformasi besar dari masa pra hingga pasca bencana gempa bumi. Masyarakat berupaya mengembalikan ketidakaktifan kegiatan pada masa pasca bencana dengan mempertahankan pola peranan gender yang ideal dan seimbang tersebut.
PEMBERIAN EDUKASI TENTANG CARA MENGATUR OBAT BAGI LANSIA AGAR TETAP SEHAT SELAMA RAMADHAN DI UPT PSTW HUSNUL KHOTIMAH Djohari, Meiriza; Pratiwi, Erniza; Fadhli, Haiyul; Safitri, Devi; Rifani, Mhd; Putri, Sella Hilmalia Nur Al; Sumbarita, Silvia; Rahmatunnur, Siti; Mardianti, Tengku Shella; Muti’ah, Try Hadirah; Azizah, Wahyu; Zamri, Wiedya Alfitrya; Maqfiroh, Wirdarani
BESIRU : Jurnal Pengabdian Masyarakat Vol. 2 No. 7 (2025): BESIRU : Jurnal Pengabdian Masyarakat, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v2i7.1574

Abstract

Elderly people who undergo regular drug therapy often face problems in adjusting the time they take medication during fasting. This is due to changes in eating schedules during Ramadan. Some medications may require adjustments in dose, frequency, or even formulation so that they continue to work well. The aim of this service is to increase public understanding, especially the elderly, about how to manage medication schedules and doses during fasting. Service activities are carried out using a demonstration and discussion system by giving brochures to the elderly at UPT PSTW Husnul Khotimah. Starting from filling out the questionnaire sheet (pre-test), distribution of brochures, verbal education and ending with filling out a questionnaire sheet (post-test) related to participants' understanding of the information that has been presented. Based on the results, an increase in the average value was obtained pre-test by 41.25% to 72.16% in post-test, and in statistical tests with Paired Sample Test shows a significance value of 0.000, which indicates there is a significant difference between before and after counseling. So it can be concluded that the counseling carried out at UPT PSTW Husnul Khotimah significantly increased the knowledge of the elderly, especially regarding the use of medication during fasting.
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.
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 '