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All Journal Jurnal Akuntansi & Auditing Indonesia Foristek Berkala Ilmiah Pendidikan Biologi (BioEdu) 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 Technologia: Jurnal Ilmiah Journal of Contemporary Accounting GEOGRAPHY : Jurnal Kajian, Penelitian dan Pengembangan Pendidikan JSMA (Jurnal Sains Manajemen dan Akuntansi) 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) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Pengabdian Masyarakat Bhinneka The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy Journal of Agriculture and Animal Science Scientium Management Review Jurnal Mutiara Ilmu Akuntansi JURNAL ILMIAH HUKUM DAN KEADILAN Jurnal Riset Ekonomi dan Akuntansi Inspiration: Jurnal Teknologi Informasi dan Komunikasi Journal of Accounting Information System Conference on Community Engagement Project (Concept) Nanggroe: Journal of Scholarly Service Socius: Social Sciences Research Journal 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 Early Childhood Islamic Education Journal Balance: Jurnal Ekonomi
Sari Dewi
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Religion Agriculture, Biological Sciences & Forestry Arts 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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RANCANG BANGUN SISTEM MONITORING LEVEL PERMUKAAN AIR BERBASIS INTERNET OF THINGS (IoT) Subito, Mery; Blestania, Theresa; Amin, Nurhani; Dewi, Sari
Foristek Vol. 13 No. 1 (2023): Foristek
Publisher : Foristek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54757/fs.v14i1.247

Abstract

Indonesia is a country that has two seasons, namely the summer and the rainy season, when the rainy season arrives, the rainfall will be very high which can cause flooding. This can be overcome by technological innovation in the form of tools that can work in real-time to detect the condition of water flow in rivers so that losses due to flooding can be minimized. This tool uses a level sensor with the float magnetic level gauge method which is connected to the ESP32 microcontroller module as a sensor data controller and sends the sensor measurement data values ​​to the IoT platform. The sensor measurement results correspond to the water level in centimeters and are sent to the IoT platforms, namely Blynk and Telegram in real-time. The results of sending data to the Blynk and Telegram applications have an average error value of 1.5%.
Improving Student Learning Outcomes Through the Flipped-Project Based Learning Model: An Experimental Study Bashith, Abdul; Amin, Saiful; Mindarti, Sri; Kurniawan, Muchammad Akbar; Dewi, Sari; Mkumbachi, Ramadhani Lausi
ASANKA : Journal of Social Science and Education Vol. 5 No. 2 (2024)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/asanka.v5i2.8621

Abstract

This study aims to determine the effectiveness of the Flipped-Project-based Learning model on student learning outcomes. This type of quasi-experimental research uses a control group pretest-posttest design that is applied to class XI IPS SMA Negeri 8 Malang, Indonesia (social sciences program at State Senior High School) academic years 2023-2024. The instrument used is an essay test of 5 questions on International Economic Cooperation material that has been tested for validity and reliability. Data analysis used tests of normality, homogeneity, and independent sample t-test. The result of the study showed that the Flipped-Project Based Learning model was effective in improving students' student learning outcomes in Economics Lessons. Recommendations for further research, it is necessary to develop a project-based model in a blended or hybrid model by utilising digital learning or e-learning platforms.
Can Gender Moderate the Effect of Digital Learning Media and Interest on Learning Outcomes? Kurniawan, Muchammad Akbar; Julaihah, Umi; Bashith, Abdul; Amin, Saiful; Dewi, Sari
Journal of Education on Social Science (JESS) Vol 9 No 1 (2025): Phenomenal Issues in Today's Government
Publisher : Faculty of Social Science, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jess.v9i1.590

Abstract

The purpose of this study is to analyse the effect of digital learning media and learning interest on learning outcomes based on gender. This study uses a quantitative approach with Structural Equation Modelling (SEM) through Multi-Group Analysis (MGA), involving 254 students from Madrasah Tsanawiyah in Singosari, Malang, to measure the effect of digital learning media and student learning interest on learning outcomes. The results of structural test showed that neither digital learning media nor learning interest had a significant effect on learning outcomes, and gender did not moderate the relationship. Further, based on PLS-MGA, it is found that gender did not moderate the relationship in the model. Suggestions for future research include exploring the relationship between students' learning styles and the use of learning media, conducting longitudinal studies to evaluate the long-term impacts of digital learning media on outcomes, and considering factors such as personality, motivation, and age differences as moderating variables to gain a more comprehensive understanding of their effects on student learning outcomes.
Analysis of The Influence of CEO by Gender on Tax Aggressiveness in Manufacturing Companies Listed on The Indonesian Stock Exchange Dewi, Sari; Hermawan, Jasmine Azzizah; Hendi
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
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.v8i1.8758

Abstract

Purpose - The study aimed to determine the effect of CEO gender variables, CEO age, as well as CEO gender reassignment on tax aggressiveness. Taxes are one of the burdens for companies that will reduce the company's profits. A company tends to do tax evasion to reduce its tax burden through a variety of means. Thus, companies are becoming more aggressive towards taxes. Tax aggressiveness is an action taken by companies to engineer taxable income through tax planning in a legal (tax avoidance) or illegal (tax evasion). Research Method - This research is applied with cross sectional and time series methods. The technique used in sampling data in this study is purposive sampling. This method is done by selecting a research sample through certain considerations or criteria, based on the purpose of the research. The sample population in this study is the annual report and financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have been audited in 2017 to 2020 with a total of 193 companies. Information about the annual report data and financial statements is obtained from the site contained on the Indonesia Stock Exchange, namely www.idx.co.id. Findings - The research results of CEO gender and CEO age have no effect on tax avoidance as proxied by the effective tax rate. This shows that gender differences and the increasing age of a company's CEO do not influence the occurrence of tax aggressiveness in a company. There are several control variables that are considered to have a significant positive influence on tax aggressiveness
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.
Reconfiguring Command Culture: Systematic Review on Organizational Dynamics and Leadership in the Military Barata, Muchamad Andi; Dewi, Sari; Kadir, Ing; Anggiani, Sarfilianty; Aseanty, Deasy
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2778

Abstract

Military organizational culture plays a central role in shaping collective behavior, hierarchical structures, and leadership effectiveness. In the era of technological disruption and geopolitical complexity, military institutions encounter growing pressure to align traditional cultural values with leadership approaches that are more adaptive, transformative, and sustainable. This study seeks to explore the interplay between military organizational culture and leadership strategies, highlighting the challenges and opportunities for institutional transformation. The research employs a systematic literature review method, focusing on academic sources published within the last five years. Relevant studies were selected based on their emphasis on organizational dynamics, cultural adaptation, and leadership models in military institutions. The review process enabled the identification of prevailing themes and gaps that affect cultural and leadership integration. The results indicate that ambidextrous and transformational leadership approaches offer significant potential to strengthen flexibility, innovation, and operational effectiveness in military organizations. These approaches foster the ability to balance stability with adaptability in dynamic environments. However, findings also reveal persistent resistance to innovation and structural change, which slows the pace of cultural transformation and limits the effectiveness of leadership strategies. The discussion emphasizes the importance of embedding progressive values such as collaboration, innovation, and transparency into military culture and leadership development. Strengthening these values can reduce resistance and improve institutional capacity to adapt to future challenges. Ultimately, the study suggests that sustainable reform in military organizations requires an integrated approach that combines cultural renewal with leadership transformation.
VISUALISASI DATA TOWER TELEKOMUNIKASI MENGGUNAKAN APLIKASI TABLEAU Wibowo, M.Dwi Saputra; Utami, Dwi Yuni; Dewi, Sari
Jurnal Manajamen Informatika Jayakarta Vol 4 No 3 (2024): JMI Jayakarta (Juli 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jmijayakarta.v4i3.1564

Abstract

PT Dayamitra Telekomunikasi Tbk atau Mitratel adalah salah satu anak perusahaan PT Telkom Indonesia (Persero) Tbk yang bergerak di bidang penyediaan infrastruktur telekomunikasi Mitratel mulai menapaki bisnis menara telekomunikasi sejak tahun 2008. Sampai saat ini, Mitratel telah mengelola lebih dari 35.000 menara telekomunikasi yang tersebar di seluruh Indonesia.Saat ini perusahaan kami mengalami.“Big data"adalah istilah yang menggambarkan volume besar data baik terstruktur maupun tidak terstruktur yang membanjiri bisnis sehari-hari aplikasi tableau merupakan solusi terbaik untuk membantu perusahaan menganalisa data dan memvisualisasi data. Data tower telekomunikasi di kantor Mitratel penelitian ini memerlukan hasil laporan dalam bentuk sebuah dashboard yang memuat visualisasi data untuk data tower telekomunikasi.Perusahaan membutuhkan pemecah dalam masalah tersebut, maka penelitian ini mengangkat masalah tersebut dengan membuat analisis dan visualisasi data tersebut ke dalam aplikasi tableau metode penelitian berupa kuantitatif dengan menggunakan teknik pengumpulan data berupa data tower telekomunakasi yang di dapat di unit kerja penulis.Penggunaan aplikasi tableau ini sangat mudah dimengerti dan menarik karna dapat divisualisasikan dalam bentuk gambar gambar maps/grapichs. Hasil penelitian penggunaan aplikasi tableau pada data tower telekomunikasi menghasilkan analisis dan visualisasi data yang sangat membantu dalam pemahaman yang lebih baik tentang sebaran dan karakteristik tower telekomunikasi di wilayah penelitian yang dilakukan berdasarkan sample..
Perceived Ease of Use as a Moderator in the Relationship Between the Online Tax System and Tax Service Quality Dewi, Sari; Karjantoro, Handoko; Vera, Vera
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8230

Abstract

Abstract Purpose - The success of the online tax system is based on the existence quality of tax services and ease of use of the application. The low tax ratio proves that tax compliance in Indonesia is still relatively low. To overcome these problems, this study aims to examine the effect between the quality of tax services and the use of the online tax system and examine the effect of moderation of perceived ease of use of the online tax system and tax service quality. Design/methodology/approach - This study used cross-sectional data and a quantitative approach. Sampling is carried out by disseminating questionnaires to taxpayers in Indonesia.Findings - The results showed that there was a positive relationship between the tax service quality and the online tax system. In addition, it was found that there was a significant moderating influence between perceived ease of use and the relationship between online tax systems and tax service quality.Research limitations/implications - The Directorate General of Taxes can make this research an assessment of Taxpayers on the online tax system services provided, so that it is expected to continue to develop the tax system to make it easier for the public to use. The government can provide socialization of the use of the online tax system to the public so that people in Indonesia can understand and use this digital-based tax system. Keywords: Online Tax System, Tax Service Quality, and Perceived Ease of Use
KECERDASAN SPASIAL DALAM PEMBELAJARAN GEOGRAFI DI SMA DAN PERGURUAN TINGGI Astina, I Komang; Suharto, Yusuf; Susetyo, Bigharta Bekti; Allifah, Aimmaul; Kurniawan, Muchammad Akbar; Amin, Saiful; Dewi, Sari; Maulidiah, Linda
GEOGRAPHY : Jurnal Kajian, Penelitian dan Pengembangan Pendidikan Vol 13, No 2 (2025): SEPTEMBER
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/geography.v13i2.33108

Abstract

Abstrak: Penelitian ini bertujuan untuk mengukur kecerdasan spasial geografi pada jenjang sekolah menengah atas dan perguruan tinggi. Jenis penelitian ini adalah kuantitatif dengan teknik survei yang dilakukan di SMAN 1 Ponorogo dan Jurusan Geografi Universitas Negeri Malang (UM). Instrumen berpikir spasial menggunakan indikator analisis, pemahaman, representasi, aplikasi, skala, dan interaksi spasial. Analisis data dilakukan dengan menerapkan metode statistik deskriptif, khususnya dalam bentuk persentase. Berdasarkan hasil penelitian, tingkat kecerdasan spasial di SMAN 1 Ponorogo berada dalam kategori sedang dengan persentase mencapai 68,02, sementara di Jurusan Geografi UM termasuk dalam kategori rendah dengan persentase sebesar 61,37. Perbedaan tersebut dipengaruhi oleh tingkat kesulitan soal kognitif yang lebih tinggi di perguruan tinggi serta variasi latar belakang pendidikan mahasiswa yang berasal dari berbagai jenjang sekolah menengah atas. Penelitian selanjutnya disarankan untuk membandingkan model pembelajaran inovatif terintegrasi teknologi geospasial (GIS, AR), melakukan penelitian longitudinal, evaluasi kurikulum, pelatihan guru/dosen, studi komparatif, serta integrasi kecerdasan spasial dengan life skills guna meningkatkan kemampuan berpikir spasial. Abstract: This study aims to assess geographic spatial intelligence among students at both high school and university levels. This type of research is quantitative with survey technique conducted at SMAN 1 Ponorogo and Department of Geography, State University of Malang (UM). The spatial thinking instrument uses indicators of analysis, understanding, representation, application, scale, and spatial interaction. The data analysis employed descriptive statistical methods, specifically utilizing percentages. The findings indicated that spatial intelligence at SMAN 1 Ponorogo fell into the medium category, with a percentage score of 68.02, whereas at the Geography Department of UM, it was categorized as low, with a percentage score of 61.37. This difference is influenced by the higher cognitive level of questions in college and the diverse educational backgrounds of students from high school. Future research is recommended to compare innovative learning models integrated with geospatial technology (GIS, AR), conduct longitudinal research, curriculum evaluation, teacher/lecturer training, comparative studies, and integration of spatial intelligence with life skills to improve spatial thinking ability.
The effect of independence and gender of BOD, managerial and institutional ownership, and ownership concentration on tax aggressiveness Butar-Butar, Dea Tiara Monalisa; Yunita, Lidia; Dewi, Sari
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss1.art1

Abstract

This study examines the relationship between board independence, board gender, management ownership, ownership concentration and institutional ownership with tax aggressiveness in listed companies in Indonesia in the LQ45 reporting sector. Research data processing was executed with E-views 12 software. The source of research data is secondary data using library research methods, namely collecting information from various sources such as journals, theses, previous research, and others, as well as obtaining research sample data through the Indonesia Stock Exchange (IDX) website. The results showed that board independence had a significant positive effect on tax aggresiveness.
Co-Authors Abdi Rayatman Abdul Bashith Adinda Nurul Rahmadyan Aimmaul Allifah, Aimmaul Aminuyati Anderson 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 Budi Harsono Caesar Dharmawan Candra, Valentine 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 erna wati Evelyn Juviani Fadilla Rahmadani Faizah, Ana Nur Falah, Reo Radius fauzan Fauzan Febriana, Liony Fernando, Nelson Figa, Auli Finia Novarisy Zultia Firmansyah Firmansyah Gary Gilbert, Kerdion Halim, Joice Handoko Karjantoro Hanini Ilyana Che Hashim Hariyanto -, Hariyanto 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 Jessica Jessica Jevfri Jevfri Joyce Tan Julaihah, Umi Juliawati Juliawati Jumiyatun, Jumiyatun Kadir, Ing Kao, Ryan Adam Kerrine, Kerrine Ketut Prasetyo Khairunnisa, Indah Kurniawan, Muchammad Akbar Lawwin, Jay Leen, May Lestari, Factrisia Lidiawati Lidiawati M, Melvina Mardiansyah Mardiansyah Margareta, Serlen Maryantho Masarrang Maryanto Masarrang Maulidiah, Linda Meliani Melvina chen 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 Pangestu, Krisnawati Yeni Parida Angriani Pradana, Devi Kusuma Prastiyono, Hendri Putri, Aouldri Yolanda Rachmat Adi Purnama Ramadhani, Anjas Rendy Diaz Hilrian Reni Febriani, Reni Reni Rahkhamayani Reo Radius Falah Reza Fahlevi REZA FAHLEVI Rizana Fauzi, Rizana Rizka, Muhammad Aditya Rosana, Jackie Saiful Amin Sanjaya, Daffa Salsabilla Santoso, Erizal Wibisono Saputra, Jacky Sarfilianty Anggiani, Sarfilianty Sesengi, Mohammad Idham Shelsy, Shelsy Simdy, Vivian Sofia Sofia, Sofia Sudirman Supriyanto Supriyanto Tantya, Fristhienty Tanujaya, Kennardi 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 Yopie, Santi Yorva Sayoet Yorva Sayoeti Yuliani Yuliani Yuliani Yuliani Yulias Hidayah Yulius S. Pirade Yuninda Azzahra Yunita, Citra Nurma Yunita, Lidia Yusnaini Arifin Yusnaini Arifin Yusri Dianne Jurnalis Yusri Dianne Jurnalis Yusuf Suharto Zuhriyah, Mika