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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 INFLUENCE OF BRAND AMBASSADOR, BRAND AWARENESS, AND BRAND IMAGE ON CONSUMER BUYING INTEREST Safitri, Devi; Purnomo, Nanto
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 12, No 1 (2025): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v12i1.7058

Abstract

This study aims to determine whether there is an influence of each concept of variables from brand ambassador, brand awareness, and brand image on consumer purchasing interest in case study: mogu-mogu x seventeen on the autobase twitter account @caratstalk. The research method applied is a quantitative method with a descriptive approach. The results of the study found that each variable has a positive and significant influence on consumer purchasing interest in followers of the @caratstalk account on X from the Mogu-Mogu x Seventeen product. Brand Ambassador, Brand Awareness, and Brand Image Seventeen from the Mogu-Mogu product on followers of the @caratstalk account on social mediabrand through social media, especially on the @caratstalk account platform. High brand awareness or brand awareness influences the desire to buy Mogu-Mogu products
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)
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.
THE EFFECT OF RETURN ON ASSETS, COMPANY SIZE, INDEPENDENT COMMISSIONERS, AND CAPITAL INTENSITY ON EFFECTIVE TAX RATE Haznadila Aulia Sanyora; Nasrizal; Devi Safitri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1164

Abstract

This study analyzes the effect of return on assets (ROA), company size, independent commissioners, and capital intensity on the effective tax rate (ETR). The population of this study consists of mining sector companies listed on the Indonesian Stock Exchange from 2017 to 2021. The samples of this study consist of 19 companies which were chosen by purposive sampling technique based on the specific criteria. This study uses secondary data obtained from the company's financial statement and annual report. The data analysis used is a multiple linear regression method. The finding of this study shows that return on assets and capital intensity negatively affect the effective tax rate. Company size was found to have a positive effect on the effective tax rate. Meanwhile, the independent commissioners do not affect the effective tax rate.
THE EFFECT OF AUDIT LAG, AUDITOR’S REPUTATION, COMPANY SIZE, AND COMPANY GROWTH ON GOING-CONCERN AUDIT OPINION Ramadhani, Runaily; Anisma, Yuneita; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1420

Abstract

The purpose of this study is to test and demonstrate empirically the effects of audit lag, auditor’s reputation, company size, and company growth on going-concern audit opinion. This study is a quantitative study with secondary data sources. The population of this study includes 58 mining companies registered on the IDX in 2017-2021. The samples consist of 25 companies which were selected through a purposive sampling technique. The hypothesis was tested using logistic regression analysis with the IBM SPSS 25 application. According to the logistic regression test, audit lag and company size have a positive impact on going-concern audit opinion. However, neither auditor reputation nor company growth has any effect on going-concern audit opinion.
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.
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.
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 '