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All Journal Journal on Education Jurnal Pengabdian Dharma Laksana Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Surya Kencana Dua: Dinamika Masalah Hukum & Keadilan Jurnal Akuntansi dan Bisnis Krisnadwipayana DEDIKASI PKM International Journal of Digital Entrepreneurship and Business (IDEB) PENGABDIAN SOSIAL Jurnal Pengabdian Mandiri Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Computing and Education Technology Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Riau Jurnal Teknik Informatika Journal of Citizen Research and Development Jurnal Ekonomi, Manajemen, Akuntansi JPMB : Jurnal Pengabdian Masyarakat Berkelanjutan
Nurhayati Nurhayati
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences Other

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Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, dan Aset Pajak Tangguhan Terhadap Manajemen Laba Dhimas Arya Pandu Wibowo; Nurhayati Nurhayati
Journal of Citizen Research and Development Vol. 1 No. 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jcrd.v1i2.3406

Abstract

This study aims to empirically determine the effect of current tax burden, deferred tax burden, and deferred tax assets on earnings management in automotive companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The research method used is a quantitative research method. The data used are secondary data, namely financial statements registered on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample was selected using purposive sampling. Based on the determined criteria, a total of 6 automotive companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 were obtained. The analysis techniques used in this study are panel data regression analysis, panel data regression model testing, classical assumption testing, and the coefficient of determination test. The results of this study indicate that the current tax burden affects earnings management, while the deferred tax burden and deferred tax assets do not affect earnings management. Furthermore, the study found that simultaneously, the current tax burden, deferred tax burden, and deferred tax assets affect earnings management.
Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, dan Perencanaan Pajak Terhadap Manajemen Laba Muhammad Rauja Achsan; Nurhayati Nurhayati
Journal of Citizen Research and Development Vol. 1 No. 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jcrd.v1i2.3407

Abstract

This research aims to determine empirically the influence of current tax burden, deferred tax burden and tax planning on earnings management in automotive companies listed on the Indonesia Stock Exchange (BEI). during the 2018-2022 period. The research method used is a quantitative research method. The data used is secondary data, namely financial reports listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample was selected using the purposive sampling method. Based on predetermined criteria, there were 6 automotive companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The analysis techniques used in this research are descriptive statistical analysis, panel data regression model testing, classical assumption testing, panel data linear regression testing, and hypothesis testing. The results of this research show that current tax burden and tax planning have an effect on earnings management, while deferred tax burden has no effect on earnings management. Then research simultaneously current tax burden, deferred tax burden, and tax planning influence on earnings management.
Urgensi Pengaturan Rape Shield Rule dalam Hukum Pembuktian Pidana Indonesia sebagai Upaya Pencegahan Viktimisasi Sekunder terhadap Perempuan Korban Kekerasan Seksual Neneng Nurastriani; Surya Oktarina; Miswar Tomagola; Nurhayati Nurhayati
JURNAL HUKUM, POLITIK DAN ILMU SOSIAL Vol. 4 No. 4 (2025): Desember: JURNAL HUKUM, POLITIK DAN ILMU SOSIAL
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jhpis.v4i4.7257

Abstract

Questioning victims’ sexual history in court constitutes secondary victimization rooted in victim-blaming rape myths. Amid increasing sexual violence reports and the enactment of Indonesia’s 2025 Criminal Procedure Code incorporating adversarial elements, no statutory rule restricts such evidence. This study analyzes Indonesian criminal law’s protection against sexual history questioning, identifies its weaknesses, and formulates an ideal rape shield rule. This normative legal research uses statutory, conceptual, and comparative approaches, examining the United States and England. Findings reveal fragmented protection relying on Supreme Court Regulation Number 3 of 2017, which binds only judges, prohibits questioning for limited purposes, excludes investigations, lacks legal consequences, and cannot hierarchically regulate criminal procedure. The proposed model combines the general prohibition and closed exceptions under Federal Rule of Evidence 412 with the explicit prohibition against attacking complainants’ credibility under section 41 of England’s Youth Justice and Criminal Evidence Act 1999. Enacted through statute, this model would bind all law enforcement officials from the inquiry stage, with admissibility determined in a closed hearing by a judge outside the trial panel. It balances victims’ right to dignity with defendants’ right to a fair trial.
Implementasi Sistem Penunjang Keputusan Prioritas Penerima Bantuan Pangan Nontunai Menggunakan Metode MOORA Arya Ramandanu Roy Carol Rais; Nurhayati Nurhayati
Computing and Education Technology Journal Vol 6, No 2 (2026): OKTOBER
Publisher : Pendidikan Komputer FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/cetj.v6i2.20083

Abstract

Penentuan prioritas calon penerima Bantuan Pangan Non Tunai (BPNT) memerlukan pertimbangan terhadap beberapa kriteria agar proses penilaian dan pemeringkatan dapat dilakukan secara terstruktur. Penelitian ini mengembangkan Sistem Pendukung Keputusan (SPK) berbasis web menggunakan metode Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) untuk membantu menyusun prioritas calon penerima BPNT di Kampung Palsigunung RW 04. Penilaian menggunakan enam kriteria, yaitu usia, jumlah tanggungan, desil, pendidikan, pekerjaan, dan kondisi rumah, dengan konfigurasi kriteria yang disesuaikan dengan kondisi masyarakat di lokasi penelitian. Evaluasi sistem dilakukan melalui validasi perhitungan MOORA, Black Box Testing, White Box Testing, dan User Acceptance Testing (UAT). Hasil validasi menunjukkan tingkat kesesuaian sebesar 99,9955% antara perhitungan manual dan sistem. Black Box Testing terhadap 73 skenario memperoleh persentase hasil pengujian sebesar 97,26%. Sementara itu, White Box Testing menghasilkan nilai Cyclomatic Complexity sebesar 3 pada fungsi Login Admin dan 6 pada fungsi Perhitungan Manual. UAT terhadap 25 responden memperoleh persentase 83,36% dengan kategori sangat baik. Hasil tersebut menunjukkan kesesuaian hasil perhitungan manual dan sistem, capaian pengujian fungsi, serta penerimaan pengguna berdasarkan instrumen yang digunakan. Dengan demikian, sistem yang dikembangkan dapat digunakan sebagai alat bantu untuk menyusun prioritas calon penerima BPNT berdasarkan kriteria dan bobot yang telah ditetapkan.
Co-Authors Achmad Hanafi Setiawan Andi Hidayat Arya Ramandanu Roy Carol Rais Desthiani, Unik Dhimas Arya Pandu Wibowo Dyas Mulyani Benazir Eka Yuni Titik Artaningsih Hapipah Hapipah Hendrik Fasco Siregar Hendro Waryanto Idam Romadon Iin Indriani Ilmadi Ilmadi Juliani Simanjuntak Junaenah Junaenah Katry Anggraini Khairunnisa Khairunnisa Lisa Novia Lusi Agustina Miranti Mayangsari Miswar Tomagola Muhamad Falahudin Muhamad Haqqi Anna Zili Muhammad Rauja Achsan Napisah Napisah Neneng Nurastriani Ngatiran Ngatiran Nia Kurniasih Puspita Handayani Raditia Vindua Raudotul Janah Rizal S. Gueci Rosa Tri Wirnarni Samuel Soewita Selviana Teras Widy Rahayu Siti Mariatus Shalihah Siti Nurwullan Sudiharto Sudiharto Surya Oktarina Tahta Anedea Unik Desthianti Wahidah, Nur Rachmah Widiyati, Dian Wildan Laksana