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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 ILKOM Jurnal Ilmiah 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 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) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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 MDP Student Conference 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 Journal of Authentic Research 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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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: 10.36418/gemaekonomi.v12i6.2995

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.
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
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.
Implementasi Web Filtering Menggunakan Router Fortigate FG300D Dewi, Sari; Islami, Adam Iqbal
INSANtek Vol. 2 No. 1 (2021): Mei 2021
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/instk.v2i1.424

Abstract

Perkembangan teknologi saat ini sejalan dengan kemajuan teknologi jaringan internet yang menghubungkan user ke seluruh dunia. Untuk Lokal Area Networking (LAN) atau sistem jaringan komputer lokal saat ini sudah menjadi  sistem  yang  wajib  dibangun oleh perkantoran modern untuk  membantu kelancaran tugas-tugas komputerisasi dan komuikasi.Penggunaan dan pemanfaata teknologi informasi berbasis internet bagi perusahan merupakan salah satu implementasi produk teknologi yang dijadikan tulang punggung sekaligus urat nadi dalam meningkatkan kinerja perusahaan. Masih terdapatnya akses ke dalam laman web atau situs tertentu seperti,  media sosial  dan web streaming video yang tidak ada kaitannya dengan pekerjaan . Sehingga hal ini sering kali di salah gunakan oleh karyawan yang dapat mengganggu kinerja mereka dengan diterapkannya konfigurasi web filter melalui aplikasi berbasis web Fortinet, yang ada di router Fortigate 300D. Dimana pemblokiran laman web situs dan aplikasi tersebut berguna agar user tidak dapat mengakses situs yang tidak sesuai pekerjaan.    
Perancangan Sistem Informasi Point Of Sales (POS) Berbasis Website Pada Ola Kopi Nongkrong Jakarta Hayatullah, Mohammad Rizky; Utami, Dwi Yuni; Dewi, Sari
JAIS - Journal of Accounting Information System Vol. 5 No. 01 (2025): Juni
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jais.v5i01.8807

Abstract

Ola Kopi Nongkrong adalah sebuah usaha yang bergerak dalam bidang UMKM. Sistem Ola Kopi saat ini masih manual, dengan pencatatan sederhana di pembukuan untuk data barang masuk dan keluar. Transaksi penjualan juga dicatat manual di buku penjualan untuk pelanggan dan dicatat di pembukuan untuk mendokumentasikan setiap transaksi. Mereka sering melakukan kesalahan fatal, seperti kesalahan saat menginput data dan kesalahan dalam menghitung jumlah barang yang terjual. Untuk menyelesaikan masalah tersebut, penulis mengembangkan sebuah sistem point of sales yang berbasis web dengan menggunakan framework Code Igniter 3 berbasis PHP. Penulis menerapkan model waterfall sebagai metode dalam pengembangan perangkat lunak. Hasil dari tahap pengujian menunjukkan bahwa sistem point of sale berbasis web dapat beroperasi dengan baik
Analisis Metode Tahfidzul Qur’an di Taman Kanak-kanak Islam Terpadu Ar-Rahmah Plus Al-Qur’an Padang Yuninda Azzahra; Sari Dewi
Early Childhood Islamic Education Journal Vol. 4 No. 02 (2023): Early Childhood Islamic Education Journal
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/eciejournal.v4i02.885

Abstract

Penelitian ini bertujuan untuk Untuk mengetahui metode tahfidzul Qur’an di TK IT Ar-Rahmah Plus Al-Qur’an Padang, menjelaskan langkah kerja setiap metode tahfidz Qur’an di TK IT Ar-Rahmah Plus Al-Qur’an Padang, serta untuk mengetahui manfaat penggunaan metode tahfidz Qur’an di TK IT Ar-Rahmah Plus Al-Qur’an Padang. Penelitian ini juga dilatarbelakangi oleh keberhasilan TK IT Ar-Rahmah Plus Al-Qur’an dalam meraih juara I hifzhil Qur’an Putra sekecamatan Nanggalo. Pada saat sekarang ini sudah banyak lembaga pendidikan yang mengadakan pembelajaran tahfidz dan salah satunya TK IT Ar-Rahmah Plus Al-Qur’an Padang. Pembelajaran Tahfidzul Qur’an merupakan program unggulan yang digunakan oleh TK IT Ar-Rahmah Plus Al-Qur’an Padang sesuai dengan namanya sebagai upaya dalam mencetak generasi qur’ani yang cinta Al-Qur’an.. Hasil penelitian menunjukkan metode yang digunakan pada program tahfidz Qur’an anak usia dini di TK IT Ar-Rahmah Plus Al-Qur’an adalah; metode simai, wahdah , dan jama’i.  
Co-Authors Abdi Rayatman Abdul Bashith Adinda Nurul Rahmadyan Aminuyati Anderson Angel, Inne Dasilva Angelin Alienta Angelline Ng, Sherly Anges, Caney Asri Hente Astuti, Rachmawati Darma B., Rosanti Baso Mukhlis 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 Evelyn Juviani Fadilla Rahmadani Faizah, Ana Nur Falah, Reo Radius fauzan Fauzan Febriana, Liony Fernando, Nelson Figa, Auli Finia Novarisy Zultia Firmansyah Firmansyah Fran Reka Kurniawan 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 Islami, Adam Iqbal Januar Arief Rachman Jayawarsa, A.A. Ketut Jeslyn, Jeslyn Jessica Jessica Jevfri Jevfri Joyce Tan Julaihah, Umi Juliawati Juliawati Jumiyatun, Jumiyatun Kao, Ryan Adam Kerrine, Kerrine Ketut Prasetyo Khairunnisa, Indah Kurniawan, Muchammad Akbar Lawwin, Jay Leen, May Lestari, Factrisia Lidia Wati Lidiawati Lidiawati M, Melvina Mardiansyah Mardiansyah Margareta, Serlen Maryantho Masarrang 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 Mustari, Aidynal Natasyha, Natasyha Nurhani Amin NURUL ISTIQOMAH Nurul Ratnawati, Nurul Olivia, Tracy Pangestu, Krisnawati Yeni 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 Rizana Fauzi, Rizana Rosana, Jackie Saiful Amin Sanjaya, Daffa Salsabilla Santoso, Erizal Wibisono Saputra, Jacky Sesengi, Mohammad Idham Shelsy, Shelsy Simdy, Vivian Sofia Sofia, Sofia Sudirman Supriaddin, Nofal 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 Yestiana, Tia Monica 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 Zuhriyah, Mika