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All Journal Jurnal Daya Matematis Jurnal Ilmiah Econosains MUST: Journal of Mathematics Education, Science and Technology Jurnal Inovasi Bisnis (Inovbiz) Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Madani EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Accounting Information System (AIMS) Indonesia Berdaya Abdimisi Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Accounting Information System (AIMS) Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Vivi Iswanti Nursyirwan
Universitas Pamulang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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GAMIFICATION-BASED ASSISTED LEARNING VIDEO DEVELOPMENT IN BASIC STATISTICS FOR DEAF STUDENTS Nisak Ruwah Ibnatur Husnul; Vivi Iswanti Nursyirwan
Daya Matematis: Jurnal Inovasi Pendidikan Matematika Vol 10, No 3 (2022): Desember
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jdm.v10i3.37853

Abstract

This study aims to produce gamification-based video assisted learning in basic statistics for deaf students whose validity and reliability have been tested. This research is a development research using the ADDIE model. The subjects in this study were 2 statistical material experts, 2 learning video media experts, 2 practitioners and 15 student responses. The data collection method used an instrument in the form of a rating scale with a gamification-based video-assisted learning validity assessment sheet. The data analysis technique used is the ADDIE method in development research. The data were analyzed using the mean formula to obtain the average score. The average score of material experts is 4.7, media expert is 4.6, practitioner response is 4.66, and response is great 4.72 students with an overall qualification of "very good" and the reliability test obtained results from material experts, namely 98.6%, media experts 96.3%, practitioners 92.9% and student responses 92.5% with overall qualifications "very high " This research produces gamification-based video assisted learning that has been tested for validity and reliability so that it is suitable for use in the learning process. The results of the scores of deaf students obtained an average of more than 80.
The Effect of Earnings Management, Financial Performance and Thin Capitalization on Tax Aggressivity Ari Setianingsih; Vivi Iswanti Nursyirwan
EAJ (Economic and Accounting Journal) Vol 5, No 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p227-232

Abstract

This study aims to discover and test the effects of earning management, financial performance (profitability), and thin capitalization on tax aggressiveness. This research employs an associative quantitative approach with secondary data. This study's population consists of all 8 companies listed on the Indonesia Stock Exchange (IDX) in the category of manufacturing companies in the food and beverage sector from 2017 to 2021. Purposive sampling was used in this study, multiple linear regression methods were used for data analysis, and the data was processed using Eviews version 9. According to the findings of this study, earnings management has an impact on tax aggressiveness, financial performance has no impact on tax aggressiveness, and thin capitalization has no impact on tax aggressiveness. Earning management, financial performance, and thin capitalization simultaneously impact tax aggressiveness.
Pengaruh Pemahaman Aturan Perpajakan, Motivasi Wajib Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Yokhebed Winni Cintaswara Parengkuan; Vivi Iswanti Nursyirwan
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3119

Abstract

This study aims to determine how the effect of tax knowledge, taxpayer motivation, and tax knowledge on taxpayer compliance. The object of research in this study is an individual taxpayer who is registered at the Tax Service Office of Pratama Kebayoran Lama. This study uses primary data obtained from questionnaire data distributed to respondents of income tax payers. The sampling technique used purposive sampling method by producing 100 samples of individual taxpayers. The data analysis technique used a Structural Equation Model (SEM) approach based on Partial Least Square (PLS) using the SmartPLS 3.3.9 application. The results of the study show that tax knowledge, tax payer motivation, and tax knowledge jointly affect taxpayer compliance. Understanding of tax rules has a positive and significant effect on taxpayer compliance, taxpayer motivation has a positive and significant effect on taxpayer compliance, and tax knowledge also has a positive and significant effect on taxpayer compliance at the Tax Service Office of Pratama Kebayoran Lama. Keywords: A understanding of tax rules, taxpayer motivation, tax knowledge, taxpayer compliance
Analisis Pengaruh Corporate Social Responsibility, Intensitas Aset Tetap dan Sales Growth Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumen Primer (Consumer Non-Cyclicals) Sub-Industri Liquors, Soft Drinks, Dairy Products, Processed Foods yang Terdaftar di BEI Tahun 2017-2021) Khoirunnasikin Khoirunnasikin; Vivi Iswanti Nursyirwan
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3301

Abstract

The purpose of this research is to analyze the effect of corporate social responsibility, fixed asset intensity and sales growth on tax aggressiveness in consumer non-cyclicals sub-industry liquors, soft drinks, dairy products, processed foods manufacturing companies listed on the IDX. This type of research is a quantitative research. This study uses secondary data obtained from the IDX website and the company’s website. Data collection techniques using literature study and documentation study. The sample of this research is consumer non-cyclicals sub-industry liquors, soft drinks, dairy products, processed foods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. The sample selection used purposive sampling method. The analysis used was panel data regression analysis which was processed using the Eviews application version 9. The results of this research indicate that corporate social responsibility and fixed asset intensity have no effect on tax aggressiveness, sales growth has a negative effect on tax aggressiveness. Corporate social responsibility, fixed asset intensity, and sales growth together (simultaneously) influence tax aggressiveness.Keywords: Corporate Social Responsibility, Fixed Asset Intensity, Sales Growth, Tax Aggressiveness 
PERAMALAN KURS, INFLASI, IMPOR DAN EKSPOR DENGAN VECM Nina Valentika Valentika; Vivi Iswanti Nursyirwan; Ilmadi Ilmadi
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.274

Abstract

Penelitian Catalbas (2016) dimodifikasi dalam penelitian ini dengan menambahkan variabel inflasi. Vector Error Correction Model (VECM) digunakan dalam penelitian ini untuk meramalkan variabel. Penelitian ini bertujuan untuk memodelkan kurs, inflasi, impor dan ekspor, meramalkan kurs, inflasi, impor dan ekspor, dan mengetahui hubungan jangka panjang antarvariabel. Model antarvariabel dalam penelitian ini adalah VECM dengan lag 2, menggunakan trend deterministic dengan asumsi none intercept no trend, dan terdapat 2 kointegrasi. Model penelitian ini dikatakan baik untuk meramalkan ekspor dan impor dengan batas toleransi adalah 5%. Berdasarkan VECM, diperoleh bahwa terdapat hubungan jangka panjang untuk peubah-peubah yang ada dalam persamaan kointegrasi kedua terhadap perubahan impor yaitu impor, kurs dan ekspor pada satu periode sebelumnya. Terdapat hubungan jangka panjang untuk peubah-peubah yang ada dalam persamaan kointegrasi pertama terhadap perubahan inflasi yaitu inflasi, kurs dan ekspor pada satu periode sebelumnya. Terdapat hubungan jangka panjang untuk peubah-peubah yang ada dalam persamaan kointegrasi kedua terhadap perubahan inflasi yaitu impor, kurs dan ekspor pada satu periode sebelumnya. Catalbas' research (2016) was modified in this study by adding an inflation variable. Vector Error Correction Model (VECM) is used in this study to predict variables. This study aims to model the exchange rate, inflation, imports and exports, forecast exchange rates, inflation, imports and exports, and determine the long-term relationship between variables. The inter-variable model in this study is VECM with a lag of 2, using a deterministic trend assuming none intercept no trend, and there are 2 cointegration. This research model is said to be good for predicting exports and imports with a tolerance limit of 5%. Based on the VECM, it is found that there is a long-term relationship for the variables that exist in the second cointegration equation to changes in imports, namely imports, exchange rates and exports in one previous period. There is a long-term relationship for the variables in the first cointegration equation to changes in inflation, namely inflation, exchange rates and exports in the previous period. There is a long-term relationship for the variables in the second cointegration equation to changes in inflation, namely imports, exchange rates and exports in the previous period.
GIG ECONOMY: What is the Impact on Top Talent Recruitment and Labour Skill Market for Freelance Workers in the Millennial Generation in DKI Jakarta? Diana Hasan; Nuraeni Nuraeni; Vivi Iswanti Nursyirwan; Mitsalina Tantri; Dini Hadiati Putri Kinasih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.778

Abstract

The aim of this research is to measure freelance workers' perceptions of the impact of being part of the Gig Economy. This research also aims to find out the perceptions of workers, especially the millennial generation, from various types of freelance work through the Gig Economy, Top Talent Recruitment and Labour Skill Market variables from working in the gig economy sector. This research uses descriptive analysis of respondents with purposive sampling data collection techniques, namely the sample in this study was selected based on the characteristics and objectives of respondents regarding the opportunities and challenges of working freelance as part of the gig economy. Quantitative research method with the data source for this research is the primary data source obtained from distributing questionnaires directly to respondents as well as secondary data, namely from observing documents and research that supports this research. Questionnaires were distributed using a purposive sampling technique to the population of millennial generation freelance workers in the DKI Jakarta area, to determine the research object. The data collection technique used is by distributing questionnaires or questionnaires. The data statistical methods used are descriptive statistics and Partial Least Square (PLS) with the SmartPLS version 3.0 program. The results of this research are that Recruitment Top Talent influences the Labour Skill Market, the Gig Economy is estimated to influence the Labour Skill Market, and the Gig Economy influences Recruitment Top Talent.
INNOVATION APPROACH IN VARIOUS COUNTRIES IN RESPONDING TO VOLATILITY-LITERATURE REVIEW STUDY Vivi Iswanti Nursyirwan; Dedi Purwana; Usep Suhud; Irwan Leo Putra Harahap; Sasmita Sari Ardaninggar; Diana Diana
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.781

Abstract

Innovation is one of the keys to the success of an organization. This literature review study aims to explore the supporting components of innovation and how the innovation approach is applied in various countries in the world. This study uses a literature review as a literature search material that has a large repository for academic studies, particularly in Elsevier (Scopus). The search for references was carried out by applying the inclusion criteria and exclusion criteria methods. Main search terms via search engines: (Innovative Work Behavior) and (Countries) and (Companies) and (Support) or (Impede), with searches from 2018 to 2020. This study uses a literary approach, with final results 12 The literature shows that there are at least 12 important components in an organization both internally and externally that are discussed in this research literature, including: management control systems, technology licenses, R&D, company size, sectoral characteristics and access to finance, company resources and dynamic external environmental capabilities, number of executives with financial background, company age, company size, forward-looking search, service ecosystem. Through this literature study, business agencies should pay attention to these variables in developing innovations that are an important part of organizational survival. Future studies need to add a longer time span with a wider database.
Meningkatkan Minat Anak Dalam Mengelola Uang Saku Saat New Normal Melalui Kreasi Unik Dari Botol Plastik Surga Fariyanto Hidayat; Reva Kusmawati; Neng Yayu Yuliyanti; Deni Dermawan; Vivi Iswanti Nursyirwan
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 1 No. 2 (2021): Prosiding Dedikasi
Publisher : Universitas Pamulang

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

Abstract

Pelaksanaan pengabdian masyarakat dalam kegiatan ini adalah meningkatkan minat anak dalam mengelola uang saku saat new normal melalui kreasi unik dari botol plastik. Sasaran dari kegiatan ini adalah anak-anak usia 9-15 tahun di lingkungan universitas pamulang. Program pengabdian ini dilaksanakan pada tanggal 10 Oktober 2021 yang bertempat di TPQ Robyatul Adawiyah, Jl. Mede III No. 13, RT. 05 RW. 04, Kelurahan Pamulang Barat, Kecamatan Pamulang, Kota Tangerang Selatan, Banten. Terdapat potensi untuk memanfaatkan sampah plastik menjadi suatu kreasi unik dan menarik untuk anak-anak dengan cara membuat celengan dari botol bekas air mineral menjadi metode pembelajaran bagi anak agar mulai secara bertahap dapat meningkatkan minat anak dalam mengelola uang saku, serta  dalam rangka mengelola sampah plastik dengan baik sehingga plastik benar-benar mendukung kehidupan kita. Tidak hanya ketika kita gunakan namun juga setelah kita gunakan. Hasil pengabdian ini menunjukkan bahwa peserta sangat antusias dalam mengikuti pelatihan agar dapat mengelola uang saku mereka dengan baik. Untuk kegiatan pengabdian berikutnya diharapkan dapat memberikan pelatihan yang berkelanjutan untuk meningkatkan kemampuan anak usia dini dalam mengelola uang saku mereka. Kata Kunci: anak-anak, kreasi, botol plastik
Co-Authors Ari Setianingsih Choirul Basir Deni Dermawan Dewi Rani Gustiasari Diana Diana Diana Hasan Dini Hadiati Putri Kinasih Eric Agustinus Gerry Sastro Ilmadi Ilmadi Irfani Azis Irwan Leo Putra Harahap Julian Muhammad Hasan Julian Muhammad Hasan Hasan Khoirunnasikin Khoirunnasikin Liana Dwi Septiningrum Melina Sari Dewi Mitsalina Tantri Muhamad Syazali Nani Mulyani Neng Yayu Yuliyanti Nina Valentika Nina Valentika Nina Valentika Valentika Nisak Ruwah Ibnatur Husnul Nuraeni Nuraeni Purwana E.S., Dedi Reva Kusmawati Sasmita Sari Ardaninggar Surga Fariyanto Hidayat Syarif Abdullah Usep Suhud Yokhebed Winni Cintaswara Parengkuan