Garuda - Garba Rujukan Digital

UNDERSTANDING TAX EVASION TENDENCIES: HOW MUCH DO BELIEFS MATTER? Fransiska, Fransiska; Yohanes Mardinata Rusli
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.686

This study aims to examine the influence of Machiavellianism, Love of Money, Materialism, and Religiosity on tax evasion tendencies by applying Attribution Theory and Social Cognitive Theory to understand the process of individual justification and agency. This quantitative study uses primary data collected through a questionnaire survey distributed to individual taxpayers (WPOP) in the Greater Jakarta area (Jabodetabek). The sampling technique applied is purposive sampling, resulting in 197 valid respondents. Data were analyzed using multiple linear regression with the help of SPSS. The results show that Machiavellianism and Love of Money have a positive and significant effect on tax evasion tendencies. Materialism has a negative and significant effect, while religiosity shows a positive and significant impact. These findings indicate that a combination of personality traits, financial motivation, and individual ideological perceptions influences tax evasion behavior. The practical implication of this research can serve as a reference for tax authorities in formulating more effective educational and supervisory strategies by considering taxpayers' psychological factors.

KAJIAN RANCANGAN STRATEGI NASIONAL BISNIS DAN HAM TAHUN 2023 BAGI REMAJA DAN KELOMPOK RENTAN DI INDINESIA Mustaspa, Dena Robiatul; Pancarani , Lintang Ayudhia; Fransiska, Fransiska; Nabila, Nabila; Ramadhan , Uno
Retorika: Jurnal Komunikasi, Sosial dan Ilmu Politik Vol. 1 No. 3 (2024): Retorika: Jurnal Komunikasi, Sosial dan Ilmu Politik
Publisher : Retorika: Jurnal Komunikasi, Sosial dan Ilmu Politik

Show Abstract | Download Original | Original Source | Check in Google Scholar

Hasil data observasi menunjukkan bahwa praktik bisnis yang ada di Indonesia masih mengabaikan hak asasi manusia. Berdasarkan data Komisi Nasional (Komnas) HAM, korporasi menjadi pelaku pelanggaran HAM terbanyak setelah kepolisian pada periode 2017-2021. Praktik pelanggaran HAM yang dilakukan oleh korporasi menyangkut masalah tanah, hak masyarakat adat, penggusuran, pelanggaran hak pekerja, upah tidak layak, PHK sepihak hingga masalah yang mempengaruhi lingkugan. Laporan ini bertujuan untuk memberikan gambaran tentang penegakan HAM disektor bisnis dengan mendorong percepatan pengesahan Peraturan Presiden Strategi Nasional Bisnis dan HAM (Stranas BHAM). Metodelogi yang digunakan adalah metode deskriptif kualitatif dengan mengkaji literatur, risalah pertemuan, catatan pribadi dan sumber informasi lain yang relevan, serta wawancara dengan pemangku kepentingan yang terlibat dalam kegiatan konsultasi nasional strategi bisnis dan HAM.

Identifikasi Kuliner Tradisional Suku Dayak di Desa Tanap Kecamatan Kembayan Kabupaten Sanggau Kalimantan Barat Fransiska, Fransiska
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.997

Semakin majunya masyarakat menyebabkan makanan tradisional semakin hari semakin ditinggalkan oleh masyarakat. Di Kalimantan Barat sendiri sebenarnya mempunyai begitu banyak jenis masakan, minuman, kudapan dari berbagai bahan dasar yang ada ditiap-tiap daerah. Desa Tanap merupakan desa yang berada di Kecamatan Kembayan, kabupaten Sanggau, suku yang mendiami adalah suku Dayak. Dari hasil observasi diketahui bahwa ada jenis-jenis makanan tradisional yang belum teridentifikasi sehingga perlu diketahui keberadaannya. Adapun tujuan dalam penelitian ini adalah untuk mengetahui pengolahan masakan-masakan tradisioanal khas suku dayak di Desa Tanap, Kecamatan Kembayan, Kabupaten Sanggau serta mengetahui kaitannya dengan budaya dan tradisi di desa tersebut. Dari hasil penelitian ditemukan jenis-jenis masakan tradisioanal khas suku dayak bidayuh di Desa Tanap seperti makanan yaitu Usap (masakan dalam bambu), masakan Bunga Tipo, masakan rebus dengan bahan rebung segar, tengkuyung hitam, daun mpareih, dan garam, masakan keladi, daun ubi tumbuk, tempoyak, sobour (pekakas organ dalam tubuh hewan babi), terong asam bakar, bahnannya ikan teri mentah, bawang kucai, jahe, daun jahe dan garam, pekasam rebung. Sedangkan untuk kue ditemukan yaitu lemang dan dange serta minuman tuak. Tuak terdiri dari tuak putih, tuak hitam dan tuak merah. Makanan-makanan tradisional ini sangat berkaitan dengan adat istiadat didesa misalnya kue dange, lemang putih, lemang bersantan dihidangkan dalam jamuan pesta pernikahan, acara mporisowo (gawai tebas, gawai anak padi, gawai panen padi/gawai besar). Caranya pun dengan menggunkaan kayu bakar dan bambu sebagai wadah.

Identifikasi Kuliner Tradisional Suku Dayak di Desa Tanap Kecamatan Kembayan Kabupaten Sanggau Kalimantan Barat Fransiska, Fransiska
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i6.1326

Semakin majunya masyarakat menyebabkan makanan tradisional semakin hari semakin ditinggalkan oleh masyarakat. Di Kalimantan Barat sendiri sebenarnya mempunyai begitu banyak jenis masakan, minuman, kudapan dari berbagai bahan dasar yang ada ditiap-tiap daerah. Desa Tanap merupakan desa yang berada di Kecamatan Kembayan, kabupaten Sanggau, suku yang mendiami adalah suku Dayak. Dari hasil observasi diketahui bahwa ada jenis-jenis makanan tradisional yang belum teridentifikasi sehingga perlu diketahui keberadaannya. Adapun tujuan dalam penelitian ini adalah untuk mengetahui pengolahan masakan-masakan tradisioanal khas suku dayak di Desa Tanap, Kecamatan Kembayan, Kabupaten Sanggau serta mengetahui kaitannya dengan budaya dan tradisi di desa tersebut. Dari hasil penelitian ditemukan jenis-jenis masakan tradisioanal khas suku dayak bidayuh di Desa Tanap seperti makanan yaitu Usap (masakan dalam bambu), masakan Bunga Tipo, masakan rebus dengan bahan rebung segar, tengkuyung hitam, daun mpareih, dan garam, masakan keladi, daun ubi tumbuk, tempoyak, sobour (pekakas organ dalam tubuh hewan babi), terong asam bakar, bahnannya ikan teri mentah, bawang kucai, jahe, daun jahe dan garam, pekasam rebung. Sedangkan untuk kue ditemukan yaitu lemang dan dange serta minuman tuak. Tuak terdiri dari tuak putih, tuak hitam dan tuak merah. Makanan-makanan tradisional ini sangat berkaitan dengan adat istiadat didesa misalnya kue dange, lemang putih, lemang bersantan dihidangkan dalam jamuan pesta pernikahan, acara mporisowo (gawai tebas, gawai anak padi, gawai panen padi/gawai besar). Caranya pun dengan menggunkaan kayu bakar dan bambu sebagai wadah.

Peran Orang Tua dalam Menanamkan Nilai Sopan Santun pada Anak Usia 5-6 Tahun di Rumah Betang So Langke: The Role of Parents in Instilling the Value of Manners in Children Aged 5-6 Years at the Rumah Betang So Langke Fransiska, Fransiska; Sudarto, Sudarto; Paria’ang, Kristiana
Absorbent Mind Vol. 4 No. 1 (2024): Psychology and Child Development
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/absorbent_mind.v4i1.5224

Every parent has a role in instilling the values of good manners in their children, as well as the parents who live in Rumah Betang So Langke who apply the values of good manners based on the life of the Dayak Tribe. The aim of this research is to describe the role of parents in instilling good manners in children aged 5-6 years at Rumah Betang So Langke. The research method used was qualitative in the form of a case study with a total of 11 resource persons consisting of parents, children, and traditional leaders. The results of the study show that: 1) The role of parents in instilling good manners in children aged 5-6 years at the Rumah Betang So Langke is by providing motivation, educating, and guiding, as well as by providing examples and role models for children. 2) The polite values applied by parents to children aged 5-6 years at Rumah Betang So Langke are greeting and kissing hands, saying please, saying hello when entering, asking without forcing, apologizing, calling people by good names, respecting others, speaking, fart, and respecting those who worship. Factors that influence parents in instilling good manners in children aged 5-6 years at Rumah Betang So Langke are parental factors and environmental factors.

Implementasi Bimbingan Konseling dalam Mengatasi Kecemasan Sosial pada Anak Prasekolah: Implementation of Guidance Counseling in Overcoming Social Anxiety in Preschool Children Fransiska, Fransiska; Adpriyadi, Adpriyadi; Putri, Emiliana Bastiana
Absorbent Mind Vol. 4 No. 2 (2024): Psychology and Child Development
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/absorbent_mind.v4i2.6377

The experience of entering school for the first time will cause various reactions, one of which is the feeling of anxiety experienced by children when entering a new environment outside their family. To overcome children's anxiety, guidance counseling activities need to be implemented so that children can feel comfortable participating in learning at school The aim of this research is to describe the implementation of guidance counseling in overcoming social anxiety in preschool children. The research method used was qualitative in the form of a case study with a total of 4 sources consisting of the school principal, class teacher, students and parents.The research results show that counseling has a significant role in overcoming the social anxiety of preschool children. The steps for counseling guidance in overcoming social anxiety in preschool children are to be calm, look for the cause of the anxiety experienced by the child and by giving a hug because the anxiety experienced by children is anxiety about being separated from their parents and social anxiety so that the counseling guidance technique used are active, creative and fun.

PENGETAHUAN DAN SIKAP IBU HAMIL DENGAN PERAWATAN PAYUDARA SELAMA KEHAMILAN DI POSKESDES SAITNIHUTA KECAMATAN DOLOKSANGGUL KABUPATEN HUMBANG HASUNDUTAN TAHUN 2019 Fransiska, Fransiska; Helprida, Helprida; Winta, Winta
JURNAL TEKNOLOGI KESEHATAN DAN ILMU SOSIAL (TEKESNOS) Vol. 2 No. 2 (2020): JURNAL TEKNOLOGI, KESEHATAN, DAN ILMU SOSIAL (TEKESNOS)
Publisher : Universitas Sari Mutiara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Latar Belakang : Salah satu negara berkembang yang kurang memberikan ASI Eksklusif yaitu negara Indonesia Data tersebut didapatkan berdasarkan Ditjen Kesehatan Masyarakat, Kemenkes RI cakupan pemberian ASI Eksklusif pada tahun 2019 mengalami penurunan sehingga persentase yang memberikan ASI eksklusif sebesar 41,9 % dari jumlah total bayi usia 0-6 bulan bulan. Tujuan : untuk mengetahui Pengetahuan dan Sikap Ibu Hamil dengan Perawatan Payudara Selama Kehamilan di Poskesdes Saitnihuta Kabupaten Humbang Hasundutan tahun 2019. Jenis : Penelitian ini bersifat deskriftif analitik dengan desain crossectional.. Penelitian ini berlokasi di Poskesdes Saitnihuta Kecamatan Doloksanggul dilaksanakan pada bulan April sampai dengan bulan Agustus Tahun 2019. Pengambilan sampel dilakukan dengan cara Total Population yaitu seluruh ibu Hamil yang ada di Poskesdes Saitnihuta. Kesimpulan: Ada hubungan pengetahuan dengan nilai X hitung (0.589), sikap nilai X hitung (6.135) > X tabel (5.591), Umur nilai X hitung (8.287) > X tabel (5.591), pendidikan (10.589) > 7.815 , Pekerjaan X hitung (13.881) > X tabel (5.591) dan paritas X hitung (9.143) > X tabel (5.591) dengan ibu hamil dengan perawatan payudara selama kehamilan, dan tidak ada hubungan sumber informasi ibu hamil dengan perawatan payudara selama kehamilan dengan hasil X hitung (0.397) < X tabrl (3.841). Saran : Diharapkan kepada ibu hamil agar lebih peduli dan lebih meningkatkan pengetahuannya tentang manfaat perawatan payudara selama kehamilan, rajin mendengarkan informasi tentang perawatan payudara, pada petugas kesehatan agar lebih meningkatkan pengetahuan ibu hamil dengan cara memberikan penyuluhan tentang perawatan payudara, agar nantinya ibu hamil mau melakukan perawatan payudara.

Pembuatan Selai Buah Naga Merah (Hylocereus polyrhizus) Dengan Variasi Penambahan Stevia Evania, Maria Krisna; Ratiati, Ratiati; Deglas, Welly; Fransiska, Fransiska
Jurnal Ilmu Pangan dan Hasil Pertanian Vol 9, No 2 (2025): December 2025
Publisher : Program Studi Teknologi Pangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jiphp.v9i2.24860

Red dragon fruit (Hylocereus polyrhizus) is a leading horticultural commodity in West Kalimantan with high potential but limited shelf life, thus requiring product diversification such as jam processing. This study aimed to evaluate the effect of stevia addition on the chemical characteristics and quality of red dragon fruit jam. The main ingredient consisted of 200 g dragon fruit flesh processed with 50 g sugar, 3 g pectin, and 1 g citric acid under four treatments: control (without stevia), 0.5% stevia (V1), 0.75% stevia (V2), and 1% stevia (V3). Parameters observed included moisture content, total soluble solids, reducing sugar, and organoleptic properties. The results showed that moisture content ranged from 23.26–26.96%, with the lowest value obtained in V3 (23.26%). Total soluble solids were recorded between 23–24.6 °Brix, with V2 showing the highest value (24.6 °Brix). Reducing sugar decreased with increasing stevia concentration, from 13.53% (control) to 9.28% (V3). All treatments met the Indonesian National Standard (SNI) for jam, with a maximum allowable moisture content of 35%. The incorporation of stevia effectively reduced reducing sugar levels without significantly affecting total soluble solids, while producing a low-calorie jam potentially suitable for consumers with special dietary needs. Therefore, red dragon fruit jam sweetened with stevia can be considered a functional, value-added innovation that supports local food diversification and promotes healthy consumption trends.

The Benefits of E-SAR (Adolescent Anemia Screening) in Efforts to Free Adolescents from Anemia Julianawati, Tinta; Fariningsih, Erika; Ayuandini, Ayuandini; Fransiska, Fransiska
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2026): Maret
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/a8cvzd63

The problem of anemia among adolescent girls in Indonesia remains a significant challenge due to its high prevalence, primarily due to unbalanced nutritional intake, low consumption of iron-fortified tablets (TTD), and menstrual patterns that increase the risk of iron loss. Currently, in island regions, particularly at the Healthy Teenagers Integrated Health Post (Posyandu), anemia screening is not yet digitally based, so examinations, recording, and reporting of anemia status are still carried out manually without the use of digital technology. This process usually relies on simple examination tools, recording in a register, and reporting using conventional methods, making it prone to delays, errors, and data loss. Therefore, this community service program, which includes outreach on the importance of early anemia detection and the development of guidelines for using the anemia screening website for adolescents, and mentoring cadres and adolescents in website usage, can reduce the incidence of anemia in adolescents. Thus, this program is expected to increase the independence of Posyandu in monitoring adolescent health while strengthening sustainable anemia prevention efforts.

Pembuatan Selai Buah Naga Merah (Hylocereus polyrhizus) Dengan Variasi Penambahan Stevia Evania, Maria Krisna; Ratiati, Ratiati; Deglas, Welly; Fransiska, Fransiska
Jurnal Ilmu Pangan dan Hasil Pertanian Vol 9, No 2 (2025): December 2025
Publisher : Program Studi Teknologi Pangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jiphp.v9i2.24860

Red dragon fruit (Hylocereus polyrhizus) is a leading horticultural commodity in West Kalimantan with high potential but limited shelf life, thus requiring product diversification such as jam processing. This study aimed to evaluate the effect of stevia addition on the chemical characteristics and quality of red dragon fruit jam. The main ingredient consisted of 200 g dragon fruit flesh processed with 50 g sugar, 3 g pectin, and 1 g citric acid under four treatments: control (without stevia), 0.5% stevia (V1), 0.75% stevia (V2), and 1% stevia (V3). Parameters observed included moisture content, total soluble solids, reducing sugar, and organoleptic properties. The results showed that moisture content ranged from 23.26–26.96%, with the lowest value obtained in V3 (23.26%). Total soluble solids were recorded between 23–24.6 °Brix, with V2 showing the highest value (24.6 °Brix). Reducing sugar decreased with increasing stevia concentration, from 13.53% (control) to 9.28% (V3). All treatments met the Indonesian National Standard (SNI) for jam, with a maximum allowable moisture content of 35%. The incorporation of stevia effectively reduced reducing sugar levels without significantly affecting total soluble solids, while producing a low-calorie jam potentially suitable for consumers with special dietary needs. Therefore, red dragon fruit jam sweetened with stevia can be considered a functional, value-added innovation that supports local food diversification and promotes healthy consumption trends.

Title

Found 40 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 40 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 40 Documents
Search