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All Journal Students´ Journal of Accounting and Banking HEALTHY: Jurnal Inovasi Riset Ilmu Kesehatan Asean International Journal of Business
Wahyuningsih, Erna
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENCATATAN PEMBAYARAN PAJAK PENGHASILAN PADA UMKM DI WILAYAH SEMARANG Erna Wahyuningsih, 09.05.52.0031; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to determine the condition of payment of taxes MSMEs in Semarang Region, ow to record income tax payments made by SMEs in the area of Semarang,and whether SMEs keep records in case of an underpayment or overpayment. The population in this study are all taxpayers MSMEs located in Semarang area, while the sample used is representative of most of the studied population or by the number of 86 respondents. Data obtained through primary data by distributing questionnaires to respond and secondary data through some data obtained from the office of Department of Cooperatives and SMEs Semarang. The sampling technique used was convenience sampling. Data analysis was performed using analysis of qualitative deskretif. From the results of these studies in the graph shows that the condition that tax payments made by the majority of respondents obtained information from pertugas tax, The taxpayer has to pay taxes on time, axpayers are aware of the tax rate and the calculation. Results show that the knowledge of the taxpayer, understanding of the tax laws and benefits are met to contribute to the tax reporting, dan UMKM pernah mengalami lebih bayar atau kurang bayar dalam pembayaran pajaknya, SMEs also make adjustments in the event of overpayment or underpayment although adjustment is done not in accordance with Financial Accounting Standards Small and Medium Enterprises. Keywords: MSME ,Listing,Payment,Adaptation Income Tax,
PERBEDAAN PRODUKSI COLOSTRUM YANG DILAKUKAN PIJAT OKSITOSIN DENGAN YANG DIBERIKAN AROMATERAPY LAVENDER PADA IBU NIFAS DI RUANG DAHLIA RS dr. SOEBANDI JEMBER Wahyuningsih, Erna; Susilawati, Susilawati; Palupi, Jenie
HEALTHY : Jurnal Inovasi Riset Ilmu Kesehatan Vol. 4 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/healthy.v4i4.7171

Abstract

The exclusive breastfeeding coverage in Jember in 2021 was only 63.3%, which is below the national target of 80% (Jember Health Profile 2021). One of the barriers is the anxiety experienced by postpartum mothers after cesarean delivery, which can hinder colostrum production. Non-pharmacological interventions, such as oxytocin massage and lavender aromatherapy, can enhance colostrum production and improve maternal emotional well-being. This study aims to compare the effectiveness of these two interventions at RSD dr. Soebandi Jember. This quasi-experimental study employed a Post-Test Only Non-Equivalent Two Experimental Groups Design. Using accidental sampling, 40 postpartum mothers after cesarean section were recruited, with 20 mothers receiving oxytocin massage and 20 receiving lavender aromatherapy. Data were analyzed using an independent t-test. The oxytocin massage group had an average breast milk production of 8.90 ml, which was higher than the lavender aromatherapy group (7.10 ml). An independent t-test showed a significant difference (p < 0.05). Oxytocin massage produced more colostrum compared to lavender aromatherapy. All postpartum mothers should receive oxytocin massage to help increase colostrum production. ABSTRAKCakupan ASI eksklusif di Jember pada 2021 hanya 63,3%, masih di bawah target nasional 80% (Profil Kesehatan Kabupaten Jember 2021). Salah satu hambatan adalah kecemasan ibu nifas pasca operasi caesar yang dapat menghambat produksi colostrum. Intervensi nonfarmakologis, seperti pijat oksitosin dan aromaterapi lavender, dapat meningkatkan produksi colostrum dan kesejahteraan emosional ibu. Penelitian ini bertujuan membandingkan efektivitas kedua intervensi tersebut di RSD dr. Soebandi Jember. Penelitian Quasi Experimental dengan desain Post-Test Only Non-Equivalent Two Experimental Groups Design dan tekhnik sampling dengan Accidental Sampling yang melibatkan 40 ibu nifas pasca operasi caesar dibagi menjadi 20 yang diberikan pijat oksitosin dan 20 yang diberikan aromateraphy lavender. Data dianalisis menggunakan uji independent t-test. Kelompok pijat oksitosin memiliki rata-rata produksi ASI 8,90 ml, lebih tinggi dari kelompok aromaterapi lavender (7,10 ml). Uji independent t-test menunjukkan perbedaan signifikan (p < 0,05). Pijat oksitosin lebih banyak memproduksi colostrum daripada produksi colostrum yang diberikan aromateraphy lavender. Semua ibu nifas sebaiknya diberikan pijat oksitosin untuk membantu meningkatkan produksi colostrum.
Analysis of the effect of financial ratios on ROA at Commercial Banks on the IDX Murtiningrum, Widiastuti; Wahyuningsih, Erna
Asean International Journal of Business Vol. 3 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v3i1.470

Abstract

Financial system resilience, especially indonesia's current banking condition amid the crisis and global economic pressures, has been maintained and there has been an increase in intermediation, as can be seen from the high capital adequacy ratio (CAR), the ratio of operating expenses to operating income increased during the Covid pandemic, the ratio of non-performing loans (NPL), net interest income (NIM) increased in line with improving macro conditions, with the high capital owned there is an increase in the fulfillment of loan demand (LDR) with a low ratio level, profitability ratio (ROA) that is increasing by utilizing assets and capital (equity) to the maximum extent that is maintained. Judging from the existing conditions, this study was conducted with the aim of analyzing, testing and concluding the influence of CAR, BOPO, NPL, NIM and LDR on ROA in 4 state-owned banks listed on the Indonesia Stock Exchange for the 2017-2022 period using secondary data through financial statement information of Commercial Banks. Quantitative analysis techniques with multiple linear regression as well as classical assumption tests using Eviews 9. The results show that BOPO, NIM and LDR partially have a positive and significant influence, while CAR and NPL have no significant influence on ROA Simultaneously CAR, BOPO, NPL, NIM and LDR affect the increase or decrease in ROA. From independent variables to dependent variables have a predictive ability of 98% and 2% are influenced by other variables outside the study.
Co-Authors Djoko Wahyudi Jenie Palupi Susilawati, Susilawati Widiastuti Murtiningrum