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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 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 Early Childhood Islamic Education Journal Balance: Jurnal Ekonomi
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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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.  
Analysis of Sharia Bank Financial Reports on Industrial Accounting Instruments Rosana, Jackie; Jessica, Jessica; Pangestu, Krisnawati Yeni; Shelsy, Shelsy; Simdy, Vivian; Dewi, Sari
Jurnal Ekonomi Balance Vol. 20 No. 1 (2024): June 2024
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v20i1.15327

Abstract

This research aims to analyze accounting instruments in the financial reports of PT Bank Syariah Indonesia Tbk (BSI) and classify the types of instruments based on the social requirements pyramid. The research method uses quantitative analysis by reviewing BSI's financial reports for the 2020-2022 period. Data is analyzed to identify murabahah, istishna, ijarah receivables, as well as mudharabah and musyarakah financing. The research results show that murabahah, istishna and ijarah receivables experience significant changes from year to year. In 2020, Murabahah receivables amounting to 86,564,664 million rupiah, increased to 98,333,857 million rupiah in 2021, and 120,700,195 million rupiah in 2022. Istishna receivables showed a decrease from 607 million rupiah in 2020 to 131 million rupiah in 2022. receivables Ijarah also experienced fluctuations with a total of 23,917 million rupiah in 2020, decreasing to 1,653 million rupiah in 2022. Mudharabah and musyarakah financing also showed a changing trend, with mudharabah financing falling from 2,598,787 million rupiah in 2020 to 1,001,957 million rupiah in 2022, while musyarakah financing increased from 50,896,175 million rupiah in 2020 to 66,450,946 million rupiah in 2022. The conclusion of this research states that BSI has fulfilled its economic, legal and ethical responsibilities in accordance with the pyramid of social requirements. The classification of financial instruments shows that mudharabah and musyarakah are included in the sharia-based category, while ijarah, istishna, and murabahah are included in the sharia compliance category. These findings show that BSI operates in accordance with sharia financial principles, making a positive contribution to national economic development and community welfare
Pengaruh Penambahan L-Arginin terhadap Total Spermatozoa Motil (TSM) pada Semen Beku Kambing Boer Fahlevi, Reza; Yunita, Citra Nurma; Pradana, Devi Kusuma; Dewi, Sari; Falah, Reo Radius
AgriMalS Vol 5 No 2 (2025): Volume 5 Nomor 2 Tahun 2025
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/agrimals.v5i2.1954

Abstract

One important factor determining this quality is the dilution process, which aims to maintain sperm motility and viability during the freezing process. Low storage temperatures can causecold shock, namely damage to the plasma membrane of cells which can cause the death of spermatozoa.This study aims to evaluateThe effect of adding L-Arginine on total motile spermatozoa (TSM)in frozen Boer goat semen. The fresh semen used had a minimum individual motility of 80% and a mass motility of ++. The diluent used was Tris-aminomethane egg yolk, with varying concentrations of L-Arginine.Fresh semen is evaluated macroscopically based oncolor, odor, volume, consistency, and pH, then continued with observation of total motile spermatozoa after the freezing process to assess the effect of adding L-Arginine.This research usesCompletely Randomized Design (RAL)with 4 treatments and 10 replications, namely:P0: 0 mM L-Arginine (control), P1: 5 mM L-Arginine, P2: 6 mM L-Arginine P3: 7 mM L-Arginine. The results of this study: The average percentage of Total Motile Spermatozoa (TSM) after freezing is:P2 (6 mM): 28,25 ± 2,38%, P0 (0mM): 25,00 ± 2,38%, P3 (7 mM): 24,15 ± 2,38%, P1 (5 mM): 23,20 ± 2,62%. Addition L-Arginine 6 mM (P2) provided the best results in increasing the total percentage of motile spermatozoa after freezing. Thus, a concentration of 6 mM L-Arginine can be recommended as the optimal.
Pendugaan Kandungan Nutrisi Dedak Padi Menggunakan Jaringan Syaraf Tiruan (JST) Berdasarkan Data Absorban NIRS (Near Infrared Reflectance Spectroscopy) Dewi, Sari; Yunita, Citra Nurma; Falah, Reo Radius; Fahlevi, Reza
AgriMalS Vol 5 No 2 (2025): Volume 5 Nomor 2 Tahun 2025
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/agrimals.v5i2.1958

Abstract

ABSTRACT: The nutritional content of feed ingredients is one of the factors considered in formulating livestock rations. Generally, the determination of nutritional content uses conventional methods, but these methods are destructive, expensive, and time-consuming, making them unsuitable for measuring nutritional content during ration formulation. This study aims to determine the accuracy of crude protein and crude fat content in rice bran using Artificial Neural Networks (ANN) based on NIRS absorbance data. This study used 60 rice bran samples from various regions representing West Sumatra. NIR spectral data were obtained using a Portable Fourier Transform Near Infrared (FT-NIR) device with a wavelength of 1000 nm-2500 nm. The results of the estimated nutritional content of rice bran were analyzed using an Artificial Neural Network (ANN) with 3, 5, 7, and 9 hidden nodes and 25,000, 30,000, 35,000, 40,000, and 50,000 iterations. The NIR absorbance data was pretreated by normalizing it using Unscrambler software and treating it using the PCA (Principal Component Analysis) method in IBM SPSS Statistics 21. The best estimation results can be seen in the lowest Standard Error of Prediction (SEP) and Coefficient of Variation (CV) values. The results showed that the use of JST with the developed model could estimate the crude protein and crude fat content of rice bran well and closely approximated the actual values. The crude protein estimation results have low SEP and CV values, namely SEP 1.26% and CV 14.91%, while the crude fat estimation results have SEP 1.21% and CV 15.12%.
The Role of Service Quality and it Readiness in Tax System Adoption Dewi, Sari; Anderson; Halim, Joice; Yopie, Santi; Santoso, Erizal Wibisono
Global Financial Accounting Journal Vol. 9 No. 2 (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.v9i2.11369

Abstract

Purpose – This study investigates the influence of tax service quality, taxpayer information technology readiness, and perceived ease of use on the implementation of the online tax system in Indonesia. The research seeks to address how these factors drive individual taxpayers’ adoption of the online system, which is crucial for enhancing tax compliance and government revenue collection. Research Method – The study employs a quantitative research design using primary data collected through surveys. Data were analyzed with SmartPLS 3.0 to test the relationships between tax service quality, information technology readiness, perceived ease of use, and online tax system implementation. Findings – The results show that tax service quality and taxpayer technology readiness have a positive and significant effect on the use of the online tax system. However, perceived ease of use does not significantly affect its adoption. This indicates that while taxpayers value service quality and their own technological readiness, usability alone does not strongly determine system usage. Implication – The findings highlight the need for policy initiatives to improve taxpayers’ digital literacy, provide intensive training and public education, and enhance the design of user-friendly tax platforms. By strengthening service quality and supporting technological readiness, tax authorities can increase taxpayer participation in the online system, ultimately boosting tax compliance and national revenue in Indonesia.
ANALISA TINGKAT KEPUASAN PENGGUNA TERHADAP APLIKASI GOPAY MENGGUNAKAN METODE TECHNOLOGY ACCEPTANCE MODEL (TAM) Rizka, Muhammad Aditya; Dewi, Sari; Utami, Dwi Yuni
Jurnal Manajamen Informatika Jayakarta Vol 5 No 4 (2025): Jurnal Manajemen Informatika Jayakarta (JMI Jayakarta)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jmijayakarta.v5i4.2138

Abstract

Digital technology is a development in information technology that suppresses the use of electronic or digital devices. Currently, the use of digital payments is increasingly popular and has become a daily necessity, according to statistical data on the use of digital wallets. One application that supports digital payment services is the Gopay application, a popular electronic money or e-wallet service in Indonesia which has more than 10 million users. Gopay aims to provide millions of families in Indonesia with access to various financial services and products. Payment transactions at SEBASA have implemented non-cash payments, where most SEBASA residents use digital payments daily with the Gopay application as the main choice. In order for transaction activities at SEBASA to be optimal, the application used must be able to meet user needs efficiently. Therefore, assessing user satisfaction with the Gopay application in the SEBASA environment is very important to identify how well Gopay meets these needs and to increase productivity and efficiency at SEBASA. One method for analyzing the level of user satisfaction with aGopay application is by applying the TAM method. Researchers obtained data from distributing questionnaires consisting of 3 TAM variables, namely Perceived Ease of Use (X1), Perceived Effectiveness (X2), Behavioral Intention to Use (Y). The research results show that the level of satisfaction of Gopay application users is very good. Partially, the variables Perceived Ease of Use (X1) and Perceived Effectiveness have a significant influence on user satisfaction. And together (simultaneously) the independent variables have a significant effect on the dependent variable.
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 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 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 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 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 Pangestu, Krisnawati Yeni Parida Angriani Pradana, Devi Kusuma Prastiyono, Hendri Putri, Aouldri Yolanda Rachmat Adi Purnama 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 Tan, Joyce 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