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All Journal Jurnal Akuntansi & Auditing Indonesia Foristek Berkala Ilmiah Pendidikan Biologi (BioEdu) Al-Hikmah: Indonesian Journal of Early Childhood Islamic Education Measurement : Jurnal Akuntansi ECEIJ (Early Childhood Education Indonesian Journal) Jurnal Teknik Informatika STMIK Antar Bangsa Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management GEMA EKONOMI Jambura Accounting Review Majalah Kedokteran Andalas JISICOM (Journal of Information System, Infomatics and Computing) The International Journal of Business Review (The Jobs Review) FINANCIAL : JURNAL AKUNTANSI Journal of Contemporary Accounting GEOGRAPHY : Jurnal Kajian, Penelitian dan Pengembangan Pendidikan ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Global Financial Accounting Journal Jurnal Akuntansi Jurnal Infortech Jurnal Pengabdian kepada Masyarakat Nusantara ASANKA: Journal of Social Science And Education JESS (Journal of Education on Social Science) Jambura Geo Education Journal Jurnal Manajemen Informatika Jayakarta INSANtek – Jurnal Inovasi dan Sains Teknik Elektro SOSEARCH : Social Science Educational Research JURNAL GEOGRAFIKA (GEOGRAFI LINGKUNGAN LAHAN BASAH) The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy Journal of Agriculture and Animal Science Scientium Management Review Jurnal Mutiara Ilmu Akuntansi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JURNAL ILMIAH HUKUM DAN KEADILAN Jurnal Riset Ekonomi dan Akuntansi Inspiration: Jurnal Teknologi Informasi dan Komunikasi Journal of Accounting Information System Nanggroe: Journal of Scholarly Service Journal of Islamic Economics and Finance International Journal of Geography, Social, and Multicultural Education (IJGSME) Akhlak: Jurnal Pendidikan Agama Islam Dan Filsafat Journal of Citizen Research and Development Al Hikmah: Indonesian Journal of Early Childhood Islamic Education Jurnal Akuntansi
Sari Dewi
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Pentingnya Ownership Concentration Dan Free Cash Flow Pada Divident Payout Jeslyn, Jeslyn; Dewi, Sari; Karjantoro, Handoko
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The purpose of this study is to analyze the relationship between capital structure, corporate governance on company performance which is controlled by several other factors. The capital structure in this study is represented by ownership concentration and free cash flow. In this study, there are several control variables used including firm size, firm age, growth and risk. The results of statistical tests show that the variables of ownership concentration, free cash flow, firm size, firm age, growth and risk have no significant effect on dividend payout.
The Tradition of Larung Sesaji: Social Value And Its Influence on The Lives of Blitar's Coastal Communities Dewi, Sari; Bashith, Abdul; Amin, Saiful; Kurniawan, Muchammad Akbar; Maulidiah, Linda
Entita: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Special Edition: Renaisans 1st International Conference of Social Studies
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/ejpis.v1i.19185

Abstract

The Larung Sesaji tradition in Blitar's coastal communities has various deep values, including mutual cooperation, togetherness, solidarity, and respect for nature. Besides functioning as a spiritual ritual, this tradition strengthens local cultural identity and creates a harmonious relationship between humans and nature. This research aims to: (1) identify the social values in the Larung Sesaji tradition, (2) analyse its influence on the social life of the community, and (3) explore the challenges in maintaining it in the midst of social change. Using a qualitative approach and a case study in Tambakrejo Village, data were obtained through interviews, observation, and documentation, then analysed using the Miles model. The results showed that the Larung Sesaji tradition fosters togetherness, solidarity, and social justice. In addition, this tradition increases ecological awareness and strengthens the collective identity of the community. However, challenges from modernisation, globalisation and social change, including the declining interest of the younger generation, have the potential to threaten the sustainability of this tradition. To ensure the sustainability of the tradition, innovations involving the younger generation are needed, such as the integration of digital technology and creative approaches in the performance of rituals. Suggestions for future research include analysing 21st century skills, such as critical thinking, creativity, collaboration, and the utilisation of digital technology, to strengthen the role of the Larung Sesaji tradition as part of a cultural heritage that is adaptive to the times
Author: Sari Dewi PENGARUH MORAL PAJAK, STRATEGI BERBASIS KEPERCAYAAN, AMNESTI PAJAK, DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK: STUDI EMPIRIS DI INDONESIA : A Study on the Impact of Tax Morale, Trust-Based Strategy, Tax Amnesty, and Tax Awareness on Tax Compliance: Evidence from Indonesia Sari Dewi; Sanjaya, Daffa Salsabilla
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.682

Abstract

This study aims to understand the key factors influencing tax compliance in Indonesia by highlighting four important aspects: tax morale, trust-based strategies, tax amnesty, and tax awareness. This research adopts a quantitative approach using primary data collected through questionnaires. Data collection was conducted using the snowball sampling method, and data analysis was performed using the Partial Least Squares (PLS) method. The findings indicate that tax morale and trust in the government significantly influence tax compliance. Meanwhile, the tax amnesty program has a positive impact, though it is not yet sufficient to significantly improve overall compliance. Additionally, increasing tax awareness has been proven to contribute substantially to taxpayer compliance. These findings emphasize the importance of tax education, particularly for MSMEs in Batam, to enhance their understanding of tax obligations. This study provides a new perspective on tax compliance in Indonesia. With the right policy approach, tax compliance can be sustainably improved to support national economic development. Abstracts must follow the format outlined below and there must always be the following four sub-headings and their accompanying explanations. This study examines key factors influencing tax compliance in Indonesia, focusing on tax morale, trust-based strategies, tax amnesty, and tax awareness. It aims to address low tax compliance, a challenge in optimizing government revenue. A quantitative approach was used with primary data collected through questionnaires via snowball sampling, targeting MSMEs in Batam. Data were analyzed using the Partial Least Squares (PLS) method to assess relationships between variables. Tax morale and trust in the government significantly impact tax compliance. While tax amnesty has a positive effect, it is not yet sufficient to boost overall compliance. Increased tax awareness contributes to better taxpayer behavior. The study highlights the need for tax education and trust-building measures. Authorities should prioritize awareness programs, especially for MSMEs, to improve compliance. Long-term strategies should focus on sustainable policies to enhance voluntary tax compliance and support economic growth.
The impact of audit committee and audit partner tenure on tax avoidance in banking Dewi, Sari; Halim, Joice; Supriyanto, Supriyanto; Karjantoro, Handoko; Hendi, Hendi
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art7

Abstract

The objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgments of tax avoidance, such as return on assets, leverage, and firm size, on the relationship between audit committees and auditors as control variables. Using a quantitative approach, we focus on banking sector companies in Indonesia from 2018 to 2022. The results of this study show that audit partner tenure significantly affects tax avoidance, whereas audit quality does not have a notable influence. This study also shows that audit quality needs to be improved as a control mechanism to mitigate tax avoidance practices, particularly in the banking sector. Furthermore, audit partner tenure demonstrates a significant impact on tax avoidance. This study's theoretical and policy implications encourage company management to consider the potential long-term risks associated with extended audit partner tenure in the market.
PROFITABILITY DISCLOSURE AS MEDIATOR BETWEEN FINANCIAL FACTORS AND TAX AVOIDANCE PRACTICES Dewi, Sari; Sudirman; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10188

Abstract

Purpose - The study examines tax avoidance practices among companies listed on the Indonesia Stock Exchange (2019–2023), focusing on leverage, company size, and sales growth, with profitability as a mediating factor. Tax avoidance, though legal, exploits gaps in regulations, affecting governance and revenue. The research aims to understand these relationships and provide insights for policymakers and stakeholders in improving tax compliance. The purpose of this research is to analyse the role of leverage, company size, and sales growth on tax avoidance, with profitability as a mediator. Research Method - This research uses secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023. The analysis method is multiple linear regression using Eviews. Findings - Leverage has a significant effect on tax avoidance, while company size and sales growth have no significant effect on tax avoidance. Profitability can mediate tax avoidance, with mediation variable leverage having a significant effect on tax avoidance, but profitability cannot mediate between company size and sales growth. Implication - This research fills a gap in the literature by highlighting the importance of transparency in profitability and how it mediates the influence of financial factors on tax avoidance. This study has the potential to pave the way for further research on transparency and financial information disclosure in reducing tax avoidance practices.
Pengaruh Marinasi Larutan Jeruk Lemon (Citrus limon L) Terhadap Karakteristik Organoleptik Sate Ayam Yunita, Citra Nurma; Devi Kusuma Pradana; Reza Fahlevi; Sari Dewi; Reo Radius Falah
AgriMalS Vol 5 No 1 (2025): Volume 5 Nomor 1 Tahun 2025
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/agrimals.v5i1.1744

Abstract

Lemon is one of the natural ingredients that has the potential to be applied as a marinade in processed meat products such as satay. This study aims to determine the optimal percentage of lemon solution producing the best sensory quality in chicken satay products. The materials used in the study were chicken meat and local lemons. The study was conducted experimentally with different percentage treatments of lime solution, then organoleptic tests were carried out by trained panelists. The treatments consisted of T0: without lemon solution marinade, T1: 6% lemon solution marinade, T2: 9% lemon solution marinade, and T3: 12% lemon solution marinade. The data from the Completely Randomized Design (CRD) were then analyzed using ANOVA and continued with the Duncan test if there was a difference. The results showed that lemon solution marinade had a significant effect (P <0.05) on the organoleptic color, aroma, taste, and texture. The average color value is 3.72-4.80, aroma 3.32-4.72, taste 3.60-4.84, and texture 3.32-4.80. This study can be concluded that the T3 treatment (12% lemon marinade) is the most optimal, with an average color score of 4.40, aroma 4.72, taste 4.84, and texture 4.80, because it can produce the best sensory quality by improving the taste, aroma, and texture of chicken satay. The results of the study are expected to be a reference for the culinary industry in improving the quality and competitiveness of processed meat products made from chicken
Penerapan Nilai Agama Melalui Metode Demonstrasi Di Tk Negeri Pembina Sindue Tobata Sari Dewi; Asri Hente; Husen Tolleng
ECEIJ (Early Childhood Education Indonesian Journal) Vol. 6 No. 3: September 2023
Publisher : ECEIJ (Early Childhood Education Indonesian Journal)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/eceij.v6i3.8148

Abstract

Penelitian ini bertujuan untuk mengetahui tentang perencanaan pelaksanaan, dan evaluasi guru terhadap anak dalam menerapkan nilai agama melalui metode demonstrasi di TK Negeri Pembina Sindue Tobata yang terdiri dari 14 anak. Metode yang di gunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. Data penelitian kualitatif ini di peroleh dari sumber data yang terdiri atas guru. Teknik pengumpulan data dalam penelitian ini melalui Observasi dan pedoman wawancara, dan dokumentasi, alat yang yang digunakan adalah pedoman Observasi dan pedoman wawancara. Hasil penelitian menunjukan perencanaan guru dalam menerapkan nilai agama melalui metode demonstrsi sudah terlaksanakan dengan baik , hal ini dapat dilihat pada kegiatan inti guru selalu mendemonstrasikan langkah-langkah dalam melakukan kegiatan gerakan berwhudu, gerakan shalat, sikap berdoa dan anak dapat memperaktekannya dengan baik.
Pengaruh Periode Audit, Opini Audit, Keterlambatan Audit dan Kendala Keuangan Terhadap Praktik Penghindaran Pajak Tan, Joyce; Dewi, Sari; Hendi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.586

Abstract

Studi ini menganalisis pengaruh periode audit, opini audit, keterlambatan audit, dan kendala keuangan terhadap praktik penghindaran pajak selama lima tahun terakhir (2018 hingga 2022) pada perusahaan publik. Data diperoleh dari laporan tahunan perusahaan yang mencakup lima tahun terakhir. Penelitian ini juga menguji variabel kontrol, termasuk kerugian, ROA (Return on Assets), dan leverage. Hipotesis penelitian menunjukkan hubungan positif antara periode audit, opini audit, keterlambatan audit, kendala keuangan, dan praktik penghindaran pajak. Hasil penelitian mengungkapkan bahwa keterlambatan audit, opini audit, leverage, dan ROA tidak memiliki dampak signifikan terhadap penghindaran pajak, sedangkan variabel periode audit, kendala keuangan, dan kerugian berpengaruh signifikan terhadap penghindaran pajak. Temuan ini memiliki implikasi penting bagi praktik audit dan manajemen perusahaan dalam mengelola risiko pajak dan transparansi keuangan. Sumber data yang digunakan dalam studi ini adalah laporan tahunan perusahaan yang tersedia untuk umum.
Improving Spatial Thinking Skills Through Problem-Based Hybrid Learning in Social Science Education for Islamic Students Dewi, Sari; Amin, Saiful; Sumarmi, Sumarmi; Bashith, Abdul; Angriani, Parida; Benardi, Andi Irwan; Kurniawan, Muchammad Akbar
JAMBURA GEO EDUCATION JOURNAL Volume 6, Issue 2 (2025): Jambura Geo Education Journal (JGEJ)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jgej.v6i2.33298

Abstract

Social science educators in training need strong spatial thinking skills to master geographical concepts, yet evidence shows that undergraduates in Social Science Education often have suboptimal abilities. This study examines the impact of the Problem-Based Hybrid Learning (PBHL) model on spatial reasoning skills of future social science educators. Using a quasi-experimental design, the research compared control and experimental groups through pre-test and post-test evaluations. Participants were Physical Geography students at the Social Sciences Education Department, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia, focusing on Environment and Its Conservation during the 2020/2021 academic year. Purposive sampling selected the experimental class (29 students in class D) receiving PBHL and the control class (29 students in class B) taught with conventional methods. Spatial thinking skills were measured with essay tests of ten items covering comprehension, representation, analysis, spatial interaction, and application. Data were tested for normality and homogeneity, followed by an independent samples t-test. Results showed that PBHL significantly improved students’ spatial thinking skills (p = 0.003 α = 0.05). The experimental group achieved a higher average N-Gain (17.95) than the control group (12.62), with the greatest improvement in representation. The findings indicate that analysis and evaluation stages in PBHL are essential for success. Hybrid platforms provide opportunities for reflection, problem-solving, and information exchange. Future research should expand by testing more variables, replicating the model in other institutions, refining learning tools, enhancing lecturers’ roles as facilitators, and documenting student activities in PBHL implementation.
Pelaksanaan HIJAS di Pondok Pesantren MUS Candung Sari Dewi; Deswalantri Deswalantri; Wedra Aprison; Fauzan Fauzan
Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat Vol. 1 No. 4 (2024): Oktober: Jurnal Pendidikan Agama Islam dan Filsafat
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/akhlak.v1i4.135

Abstract

HIJAS is a school support program at the MUS Candung Islamic Boarding School. This research aims to determine the implementation of HIJAS and the values ​​that are instilled. Using qualitative methods, the key informant is the HIJAS coach as the implementer. Supporting informants: students and OSMUS as participants. Based on the results of observations and interviews, it is true that the HIJAS program instills religious values ​​such as: congregational morning prayers, discipline values, diligent recitation of the Koran and social.
Co-Authors Abdi Rayatman Abdul Bashith Adinda Nurul Rahmadyan Aimmaul Allifah, Aimmaul Aminuyati Andi Irwan Benardi, Andi Irwan Angel, Inne Dasilva Angelin Alienta Angelline Ng, Sherly Anges, Caney Aseanty, Deasy Asri Hente Astuti, Rachmawati Darma B., Rosanti Barata, Muchamad Andi Baso Mukhlis Bigharta Bekti Susetyo Birana, Melfi Blestania, Theresa Caesar Dharmawan Celine Patrisia Sinurat Chrisna Chrisna Christopher Christopher Daniel Happy Putra Dea Tiara Monalisa Butar-Butar Deswalantri Deswalantri Devi Kusuma Pradana Dora , Nuriza Dwi Yuni Utami Eka Kusuma Pratama Elita Elita Elrika Erliani Evelyn Juviani Fadilla Rahmadani Faizah, Ana Nur fauzan Fauzan Febriana, Liony Fernando, Nelson Figa, Auli Finia Novarisy Zultia Firmansyah Firmansyah Gary Gilbert, Kerdion Halim, Joice Hanini Ilyana Che Hashim Hayatullah, Mohammad Rizky Hendi Hendi Hendi Hendi, Hendi Hermawan, Jasmine Azzizah Husen Tolleng I Komang Astina Islami, Adam Iqbal Januar Arief Rachman Jayawarsa, A.A. Ketut Jeslyn, Jeslyn Jevfri Jevfri Joyce Tan Julaihah, Umi Juliawati Juliawati Jumiyatun Jumiyatun Jumiyatun, Jumiyatun Kadir, Ing Kao, Ryan Adam Karjantoro, Handoko Kennardi Tanujaya Kerrine, Kerrine Ketut Prasetyo Khairunnisa, Indah Kurniawan, Muchammad Akbar Lawwin, Jay Leen, May Lestari, Factrisia Lidiawati Lidiawati Mardiansyah Mardiansyah Maryantho Masarrang Maryanto Masarrang Maulidiah, Linda Meliani Mery Subito Michelle Winovsky Mika Zuhriyah Mindarti, Sri Misnawati Misnawati Mkumbachi, Ramadhani Lausi Mohamad Risky Mohd Hairy Ibrahim Mursalim Nohong Natasyha, Natasyha Nofal Supriaddin, Abdul aziz muthalib, Nurhani Amin NURUL ISTIQOMAH Nurul Ratnawati, Nurul Olivia, Tracy Parida Angriani Prastiyono, Hendri Putri, Aouldri Yolanda Rachmat Adi Purnama Rendy Diaz Hilrian Reni Febriani, Reni Reni Rahkhamayani Reo Radius Falah Reza Fahlevi Rizana Fauzi, Rizana Saiful Amin Sanjaya, Daffa Salsabilla Saputra, Jacky Sarfilianty Anggiani, Sarfilianty Sesengi, Mohammad Idham Sofia Sofia, Sofia Sudirman Supriyanto Supriyanto Tan, Joyce Tioputra, Louis Cedric Tommi Alfian Armawan Sandi Vara, Regita Santo Vera vera vera, vera Wedra Aprison Wibowo, M.Dwi Saputra Wijaya, Vieri Wiwik Sri Utami Yasir Mahaseng Yorva Sayoet Yorva Sayoeti Yuliani Yuliani Yuliani Yuliani Yulias Hidayah Yulius S. Pirade Yunita, Citra Nurma Yunita, Lidia Yusnaini Arifin Yusnaini Arifin Yusri Dianne Jurnalis Yusri Dianne Jurnalis Yusuf Suharto Zuhriyah, Mika