Article Per Year (5 Year)
p-Index From 2020 - 2025
3.624
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi JURNAL PROMOSI KESEHATAN INDONESIA Journal The Winners JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Jurnal Kesehatan Andalas Binus Business Review Jurnal Riset Akuntansi dan Keuangan Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Humanities and Social Studies Poltekita : Jurnal Ilmu Kesehatan Kumawula: Jurnal Pengabdian Kepada Masyarakat Journal of Information Systems and Informatics Majalah Ilmiah Warta Dharmawangsa Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Indonesian Journal of Biological Pharmacy CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Banua: Jurnal Kesehatan Lingkungan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Atma Inovasia PENA LAW: International Journal of Law Journal Liaison Academia and Society International Journal of Health and Information System (IJHIS) The International Journal of Medical Science and Health Research
Christine Christine
Bina Nusantara University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Analisis Hubungan Service Recovery terhadap Complaining Behavior dan Dampaknya terhadap Brand Switching Tauriana, Dian; Christine, Christine
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1116

Abstract

PT Bank OCBC NISP Tbk officially became a commercial bank in 1967, foreign exchange bank in 1990, and listed as a public company in Indonesia Stock Exchange in 1994. The purpose of this research is to identify the correlation and variables influences of service recovery, complaining behaviour, and brand switching; and also to give suggestion of extensive complaint handling so the customers of PT Bank OCBC NISP Tbk are more loyal. The analysis method is SPSS 16.00 program, simple correlation, and path analysis. Data collecting technique is questionnaire, as the amount of respondents (customers) are 100. The result of this research is there is relation and influences among service recovery, complaining behaviour, and brand switching variables. 
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICED SAHAM PERDANA PADA PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA Yusbardini, Yusbardini; Christine, Christine
Jurnal Ekonomi Vol 15, No 3 (2010): November 2010
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v15i3.177

Abstract

actions by the company in conducting an initial public offering or initial public offering (IPO) is an attempt to obtain new funding sources to finance the company’s activities, expansion or other investment activities. Price IPO at the IPO is determined upon agreement between the issuer with an underwriter. But in setting the IPO price and information asymmetry sometimes arise between the interests of both parties. From the side of the underwiters, they have information that is more diverse than the issuer so that the underwriter is a big chance. This study aimed to identify factors that predicted the factors influencing the level of underpriced in the IPO pricing at the time of initial public offering (IPO), either partially or in companies that go public in Indonesia Stock Exchange (IDX) during the period 2004-2007. The sample taken is a company listed on the Stock Exchange from 2004-2007 and had underpriced. The number of sample that meet the criteria there are 34 companies. To obtain the information needed to process data collection through the documentation. The hypotesis was tested with multiple linear regression model. From the results of a study of 34 sample companies, indicating that the four factors above, there is no single factor effecting the level of underpriced IPO firms go public during the period 2004-2007 is partially or simultaneously. Suggested authors for future research should increase research time so that samples taken will be more and add another variable to be tested in the can from the company’s prospectus.
PENGARUH KOMPETENSI, MOTIVASI DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA KARYAWAN PADA PT ABDYA CENTRA PERABOT Christine, Christine; Hendry, Hendry; Ernanda, Yovie
Jurnal Warta Dharmawangsa Vol 15, No 1 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v15i1.1048

Abstract

Faktor Risiko Kelelahan Kerja pada Operator SPBE PT Putra Arba Mandiri: Risk Factors for Fatigue among SPBE Operators of PT Putra Arba Mandiri Politon, Fellysca V. M.; Christine, Christine
Poltekita : Jurnal Ilmu Kesehatan Vol. 14 No. 2 (2020): October
Publisher : Poltekkes Kemenkes Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33860/jik.v14i2.244

Abstract

Kelelahan kerja merupakan stress yang banyak dirasakan oleh pekerja dalam bidang pelayanan terhadap manusia lainnya, seperti perawatan kesehatan, pendidikan, kepolisian, keagamaan. Suatu study mengenai kesehatan mental pekerja menemukan bahwa orang-orang yang mengalami perasaan tidak simpatik terhadap kliennya atau konsumen yang dilayaninya kepada rekan kerjanya dapat menciptakan suasana negatif diantara satuan kerja tersebut. Tujuan diketahuinya faktor risiko kelelahan kerja pada operator SPBE PT putra arba mandiri. Jenis penelitian cross-sectional. Populasi dalam penelitian ini adalah seluruh operator SPBE PT Arba Mandiri. Sampel diambil dengan random sampling atau pengambilan sampel secara acak dimana anggota populasi memiliki kesempatan yang sama untuk terpilih menjadi sampel yaitu 34 responden. Hasil penelitian menunjukkan bahwa secara umum kelelahan kerja tinggi sebanyak 1 responden (2,9%). Kesimpulan kelelahan kerja banyak dialami pada umur >40 tahun sebesar 80%, dengan tekanan darah rendah sebanyak 100% dan indeks massa tubuh yang kurang sebesar 50%. Saran bagi perusahaan diharapkan untuk meningkatkan perhatian bagi kesehatan dan keselamatan para pekerja SPBE dengan berupaya agar pekerja dapat bebas dari alcohol dan bahan psikotropika berbahaya lainnya melalui pelaksanaan medical checkup secara rutin, dan para pekerja disarankan untuk berolahraga untuk menjaga stamina, cuti dan liburan diselenggarakan sebaik– baiknya.
Pengetahuan dan Sikap Guru Tentang Mitigasi Bencana Gempa Bumi dan Tsunami Di Daerah Rawan Tsunami Kota Palu Christine, Christine; Politon, Fellysca V. M.; Ellen
Poltekita : Jurnal Ilmu Kesehatan Vol. 15 No. 1 (2021): May
Publisher : Poltekkes Kemenkes Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33860/jik.v15i1.376

Abstract

Penelitian ini bertujuan untuk mengetahui pengetahuan dan sikap guru tentang mitigasi bencana gempa bumi dan tsunami di SDN 01 dan SDN 02 Talise Kota Palu. Penelitian ini merupakan penelitian deskriptif, populasi dan sampel adalah guru di SDN 01 dan SDN 02 Talise Kota Palu sejumlah 43 orang (23 orang di SDN 01 Talise dan 20 orang di SDN 02 Talise Kota Palu). Hasil penelitian ini menunjukkan bahwa pengetahuan responden tentang mitigasi bencana gempa bumi dan tsunami, yang berpengetahuan baik sebanyak 22 responden (51,2%), yang cukup sebanyak 20 responden (46,5%), dan yang kurang sebanyak 1 responden (2,3%). Sikap responden tentang mitigasi bencana gempa bumi dan tsunami, lebih banyak yang bersikap positif sebanyak 29 responden (67,4%) dari pada yang bersikap negatif sebanyak 14 responden (32,6%). Saran bagi SDN 01 dan SDN 02 Talise Kota Palu, perlu adanya buku panduan khusus mengenai materi kebencanaan dan mitigasinya baik bagi guru maupun peserta didik
Aspek Perpajakan Perguruan Tinggi Negeri Badan Hukum (PTNBH) di Indonesia Hamid, Mey Lina; Christine, Christine
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17553

Abstract

Abstract. In connection with the issuance of the Director-General of Tax Circular Number SE-34/PJ /2017 with the PTNBH financial management pattern. Therefore, this study will examine the problem in the imposition of tax provisions on PTNBH and analyzing taxation provisions abroad by comparing current regulations in Indonesia. The approach taken in this study is a qualitative approach with a descriptive design. The results of this study indicate in implementing taxation provisions after the issuance of SE 34 2017, which affects the imposition of Corporate Income Tax and imposition of VAT, it has also not maximized good governance in terms of financial integration. The rules for foreign countries are related to education services, and so far, the regulations that exist in Tridharma Indonesia universities are exempt from taxes. Besides, the Directorate General of Taxes needs to consider making a special policy for PTNBH to avoid uncertainty about tax provisions that are consistent with the tax must be based on the principle of certainty. Keywords. Corporate Income Tax;  State Universities with Legal Entit; VAT. Abstrak. Sehubungan dengan terbitnya Surat Edaran Direktur Jenderal Pajak Nomor SE-34/PJ/2017 dengan pola pengelolaan keuangan PTNBH. Oleh karena itu penelitian ini akan meneliti mengenai permasalahan dalam pengenaan ketentuan perpajakan pada lima PTNBH serta menganalisis ketentuan perpajakan di luar negeri dengan membandingkan peraturan yang berlaku saat ini di Indonesia. Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan kualitatif dengan desain deskriptif. Hasil penelitian tesis ini menunjukan bahwa permasalahan dalam penerapan ketentuan perpajakan setelah diterbitkannya SE 34 Tahun 2017 yang berdampak pada pengenaan PPh Badan dan PPN serta belum maksimalnya tata kelola yang baik dalam hal integrasi keuangan. Aturan di beberapa luar negeri mengecualikan pajak terkait jasa pendidikan dan sejauh ini peraturan yang ada di Indonesia juga melakukan hal yang sama hanya saja tidak semua kegiatan Tridharma Perguruan Tinggi dikecualikan dari pajak. Selain itu, Direktorat Jenderal Pajak perlu mepertimbangkan pembuatan kebijakan khusus untuk PTNBH untuk menghindari ketidakpastian atas ketentuan pajak yang berlaku agar sejalan dengan asas pemungutan pajak bahwa pemungutan pajak harus didasari oleh asas certainty. 
INCOME TAX GAP: KAJIAN DESKRIPTIF DAN EMPIRIS ATAS KOREKSI PAJAK DI INDONESIA Nuryanah, Siti; Christine, Christine
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Income tax could provide insights into the effectiveness o f tax policy and the role o f accounting. This paper examines the Indonesia income tax gap by focusing on accounts o f taxpayer ’s income statements frequently adjusted by tax auditors. The study also examines the reasons for these tax audit adjustments. This paper finds that the tax non-compliance can be traced into some accounts which are: 1) general and administrative costs; 2) COGS; and 3) sales. This study reveals that the main reason of the tax adjustments is due to the lack o f evidence or supporting documents. The other reasons are inadequate tax knowledge o f the taxpayers, the specific method o f tax audit which leads to different tax payable amounts according to the auditors, the absence o f arm ’s length transactions, and no proper book keeping by the tax payer. In addition, this paper finds the relationship between the taxable income difference and two factors, i.e. company’s turnover and type o f industry (manufacture/non-manufacture). The results of this study bring implications for the tax policy improvement in Indonesia and the harmonisation between tax regulations and accounting standards; and these would be the main contribution o f this study.
Level of Service Evaluation of Pedestrian Facility in Tourism Area: Case Study Jalan Braga, Bandung Christine, Christine; Rifai, Andri Irfan; Handayani, Susanty
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 (2022): SPECIAL ISSUE: Sustainability of Design, Public Transport, & Engineering
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v2i5.188

Abstract

Jalan Braga is a modern tourist area located in the center of Bandung City with its strategic location and being in the middle of the city invites many visitors with various modes of transportation to pass through the road. The uniqueness of this street lies in its distinctive pedestrian street with Dutch heritage buildings and paintings made by the Bandung painting artist community, which affect the level of pedestrian service. This study was structured to evaluate the service level of existing Pedestrian Facilities referring to the Technical Planning Guidelines. The analytical method used is Index Performance Analysis by comparing the value of Performance and Interest in Pedestrian Facilities in the City of Bandung. The research results show that the average performance index is 4.40, the average interest index is 3.00, and the average GAP is 1.19. Most suggestions were obtained for increasing the comfort of the pedestrians and the availability of seating facilities.
SEKOLAH DASAR BEBAS ASAP ROKOK: MENCIPTAKAN LINGKUNGAN SEHAT DAN RAMAH ANAK Sutha, Diah Wijayanti; Christine, Christine; Prihartanti, Niken Grah; Kartika, Ria Chandra
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v7i1.50461

Abstract

Sekolah merupakan tempat yang wajib bebas dari asap rokok. Namun, dalam praktiknya masih terdapat temuan aktifitas merokok yang dilakukan di lingkungan sekolah. Kegiatan ini dilaksanakan di UPTD SDN Pacanggaan 1 Kabupaten Sampang Madura, dengan melibatkan semua pihak di sekolah, temasuk guru, staf, siswa dan orang tua murid. Kegiatan ini mengupas beberapa faktor penyebab terjadinya aktifitas merokok di lingkungan sekolah, termasuk kurangnya penegakan kebijakan, kurangnya kesadaran akan bahaya rokok, dan pengaruh lingkungan di luar sekolah. Melalui kerja sama antar sekolah dan orang tua murid, kegiatan ini berhasil menimbulkan solusi seperti meningkatkan kesadaran akan kebijakan kawasan bebas asap rokok, mengadakan program anti rokok, dan memperkuat penegakan kebijakan tersebut. Selain itu, hasil dari kegiatan ini adalah meningkatnya kesadaran akan bahaya merokok dan tindakan konkrit untuk mengurangi aktifitas merokok di lingungan sekolah melalui program anti-rokok dan pemberlakuan sanksi bagi pelanggar. Kegiatan ini menyoroti pentingnya komitmen bersama dalam menciptakan sekolah bebas asap rokok yang sehat dan ramah anak. Melibatkan semua pihak sekolah dan orang tua murid merupakan langkah kunci dalam mengatasi tantangan terkait terjadinya aktifitas merokok di lingkungan sekolah.Schools are places that must be free from cigarette smoke. However, in practice there are still findings of smoking activities carried out in the school environment. This activity was carried out at UPTD SDN Pacanggaan 1 Sampang Madura Regency, involving all parties at the school, including teachers, staff, students, and parents. This activity explores several factors that cause smoking in the school environment, including lack of policy enforcement, lack of awareness of the dangers of smoking, and environmental influences outside the school. Through collaboration between schools and parents, this activity succeeded in creating solutions such as increasing awareness of smoke-free area policies, holding anti-smoking programs, and strengthening enforcement of these policies. Apart from that, the results of this activity are increased awareness of the dangers of smoking and concrete actions to reduce smoking activities in the school environment through anti-smoking programs and the implementation of sanctions for violators. This activity highlights the importance of joint commitment to create smoke-free schools that are healthy and child-friendly. Involving all school officials and parents is a key step in overcoming challenges related to smoking in the school environment.
Strategi Pemasaran Produk Hasil Olahan Desa Ngloro Kecamatan Saptosari Kabupaten Gunungkidul DIYogyakarta Incharisma, Maria; Simbolon, Angelita Rogabe T; Tabita, Skolastika Gadis; Christine, Christine; Kusumatriawan, Ardhiel Junico A; Beraya, Fransiska Millenia A L B; Ardhiawan, Nicolas Raditya; Hananta, Juninho Yudistira; Pangestuti, Patricia Aurelia U; Aini, Nur; Widiastiani, Nindry Sulistya
Jurnal Atma Inovasia Vol. 1 No. 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.941 KB) | DOI: 10.24002/jai.v1i1.3894

Abstract

Kuliah Kerja Nyata (KKN) is a required academic activity in the curriculum of every study program at Atma Jaya University Yogyakarta with a weight of 2 credits. The implementation of KKN in the odd semester of the 2020/2021 Academic Year (KKN 78) uses the Community KKN 5.0 model without field dropping the impact of the COVID-19 pandemic. KKN started from October to November 2020. The distribution of locations KKN 78 are Kulon Progo and Gunungkidul, Yogyakarta Special Region Province. In its implementation, Units H Group 37 are located in Ngloro Village, Saptosari District, Gunungkidul. At the macro level, villages have two main potentials in the cultural and economic fields. Based on the results of observations, this village has had various training programs for the manufacture of products in the village such as food processing, in the form of cassava chips and banana chips. However, this activity has constraints on the marketing of the resulting product so it requires a marketing strategy. The purpose of KKN according to this group is to provide information on how to market processed products so that they are able to compete with other products. The compilation of KKN outcomes is carried out by collecting (secondary) data, and presenting qualitative reports that are descriptive-analysis in nature. The resulting output is a mapping of village potential which is later revealed to be e-books, pocket books and videos related to villages, village potentials and product marketing strategies.
Co-Authors Agustin Dwi Syalfina Al Faruq, Muhammad Ariq Albar, Husnul Fuad Andri Irfan Rifai Ardhiawan, Nicolas Raditya Azmi Harahap, Taufiq Beby Karina Fawzeea Sembiring Beraya, Fransiska Millenia A L B Christanto, Henoch Juli Darius Andana Haris Dian Tauriana, Dian Djaja, Benny Drastyana, Serlly Frida Ellen Fanny Fanny Fitri, Geyzka Syalwa Gema Florencia, Carla Fransiska Fransiska Hamdi, Tasrif Hamid, Mey Lina Hananta, Juninho Yudistira Handayani, Susanty Hanum Sasmita Hiuredhy, Davin Kurnia Hutasoit, Apren Halomoan I Gede Agus Widyadana I Nyoman Sutapa Incharisma, Maria Jamhari Jamhari Jeanny Pragantha Jimmy, So Yohanes Kartika, Ria Chandra Kristiawanto, Kristiawanto Kusumatriawan, Ardhiel Junico A Luh Putu Ratna Sundari Masyfufah, Lilis Muchtaridi Muchtaridi Muda Situmorang, Iskandar Mustafa Novianti, Siti Nudji, Bambang Nur Aini Nuryanah, Siti Pangestuti, Patricia Aurelia U Pebriani, Fathia Politon, Fellysca Politon, Fellysca V. M. Prihartanti, Niken Grah Prio Utomo Putri, Ahir Diana Respito, Andi Simbolon, Angelita Rogabe T Situmorang, Syafrizal Helmi Stephen Aprius Sutresno, Stephen Aprius Sunuh, Herlina Sutha, Diah Wijayanti Syafrizal Helmi Situmorang Tabita, Skolastika Gadis Teepapal, Tanawat Tiadoraria br. Ginting, Litka Ulya Firza, Syafira Wahyuni, Titin Widiastiani, Nindry Sulistya Yovie Ernanda yusbardini, yusbardini Zainumi, Cut Meliza Zulkifli, Nathratul Ayeshah Binti