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All Journal Jurnal Ilmiah Mahasiswa FEB JURNAL BUANA COLLASE (Creative of Learning Students Elementary Education) Jurnal Buana Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual Akuntansi dan Ekonomi Pajak: Perspektif Global JURNAL BUANA
Yulia Lestari
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Arts Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia) Yulia Lestari
Jurnal Ilmiah Mahasiswa FEB Vol 7, No 1: Semester Ganjil 2018/2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.163 KB)

Abstract

Penghindaran pajak merupakan permasalahan umum yang terus berulang-ulang di berbagaiperusahaan. Berbagai permasalahan telah terjadi di perusahaan yang ada di Indonesia khususnyadi perusahaan sektor properti dan real estate. Padahal sektor properti dan real estate merupakansumber pajak yang menjadi salah satu prioritas dalam penggalian potensi pajak oleh DirektoratJendral Pajak sejak tahun 2013 hingga saat ini. Penelitian ini bertujuan untuk menguji pengaruhkarakteristik eksekutif dan corporate governance terhadap penghindaran pajak. Karakteristikeksekutif perusahaan diproksikan oleh risiko perusahaan. Corporate governance diproksikan olehkomisaris independen, kualitas audit, kepemilikan institusional dan kepemilikan manajerial.Sampel 40 perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia padaperiode 2013-2016. Pengumpulan data dengan metode purposive sampling. Hasil penelitianmenunjukkan bahwa risiko perusahaan, komisaris independen, dan kepemilikan institusionalberpengaruh terhadap penghindaran pajak. Hal ini mengindikasikan bahwa karakter eksekutifperusahaan dapat mendorong dan juga menekan tindakan penghindaran pajak perusahaan.Komisaris independen dan kepemilikan institusional berpengaruh terhadap penghindaran pajakmengindikasikan bahwa pihak yang tidak memiliki hubungan langsung dengan internalperusahaan memberikan pengawasan yang tidak bias sehingga dapat menekan tindakanpenghindaran pajak. Kualitas audit dan kepemilikan manajerial gagal membuktikan adanyapengaruh signifikan terhadap penghindaran pajak.Kata Kunci: Karakteristik Eksekutif, Corporate Governance, Penghindaran Pajak (Tax Avoidance).
ANALISIS PERTUMBUHAN EKONOMI MASYARAKAT DI KABUPATEN SIAK DALAM PERSFEKTIF KERUANGAN TAHUN 2007-2016 yulia lestari; Sri Mariya
JURNAL BUANA Vol 3 No 3 (2019)
Publisher : JURUSAN GEOGRAFI FIS UNP

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1055.63 KB) | DOI: 10.24036/student.v3i3.460

Abstract

ABSTRACT The purpose this research to analyze the economic growth of the people in Siak Regency from 2007-2016 by linking economic growth in the spatial perspective in Siak Regency. This type of research uses descriptive quantitative methods. The results of research show that the economic growth of the people in Siak Regency in 2007-2016 each year experienced an increase and a decrease, in 2009 to 2010 economic growth had increased by 764.36% which was categorized as fast. Based on the analysis of the Siak Regency Locations Qoutient (LQ) in 14 sub-districts of the agricultural sector GRDP, it includes the plantation subsector and the food subsector. The LQ results which are the base sector of the plantation subsector are oil palm plants and for the food subsector which is the base sector, cassava plants. So that from the analysis of the results of the LQ it can be seen the type of land use, where in 2007 the use of land for plantations was 630,999 ha and in 2016 it was 788,373 ha. As for the rice fields in 2007 to 2016 the land use turned into plantations. Keywords: Economic Growth, GDP , Base and Non-Base Sectors
ANALISIS PERTUMBUHAN EKONOMI MASYARAKAT DI KABUPATEN SIAK DALAM PERSFEKTIF KERUANGAN TAHUN 2007-2016 yulia lestari; Sri Mariya
JURNAL BUANA Vol 3 No 3 (2019)
Publisher : JURUSAN GEOGRAFI FIS UNP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/student.v3i3.460

Abstract

ABSTRACT The purpose this research to analyze the economic growth of the people in Siak Regency from 2007-2016 by linking economic growth in the spatial perspective in Siak Regency. This type of research uses descriptive quantitative methods. The results of research show that the economic growth of the people in Siak Regency in 2007-2016 each year experienced an increase and a decrease, in 2009 to 2010 economic growth had increased by 764.36% which was categorized as fast. Based on the analysis of the Siak Regency Locations Qoutient (LQ) in 14 sub-districts of the agricultural sector GRDP, it includes the plantation subsector and the food subsector. The LQ results which are the base sector of the plantation subsector are oil palm plants and for the food subsector which is the base sector, cassava plants. So that from the analysis of the results of the LQ it can be seen the type of land use, where in 2007 the use of land for plantations was 630,999 ha and in 2016 it was 788,373 ha. As for the rice fields in 2007 to 2016 the land use turned into plantations. Keywords: Economic Growth, GDP , Base and Non-Base Sectors
ANALISIS PERTUMBUHAN EKONOMI MASYARAKAT DI KABUPATEN SIAK DALAM PERSFEKTIF KERUANGAN TAHUN 2007-2016 yulia lestari; Sri Mariya
JURNAL BUANA Vol 3 No 3 (2019)
Publisher : DEPARTEMEN GEOGRAFI FIS UNP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/buana.v3i3.460

Abstract

ABSTRACT The purpose this research to analyze the economic growth of the people in Siak Regency from 2007-2016 by linking economic growth in the spatial perspective in Siak Regency. This type of research uses descriptive quantitative methods. The results of research show that the economic growth of the people in Siak Regency in 2007-2016 each year experienced an increase and a decrease, in 2009 to 2010 economic growth had increased by 764.36% which was categorized as fast. Based on the analysis of the Siak Regency Locations Qoutient (LQ) in 14 sub-districts of the agricultural sector GRDP, it includes the plantation subsector and the food subsector. The LQ results which are the base sector of the plantation subsector are oil palm plants and for the food subsector which is the base sector, cassava plants. So that from the analysis of the results of the LQ it can be seen the type of land use, where in 2007 the use of land for plantations was 630,999 ha and in 2016 it was 788,373 ha. As for the rice fields in 2007 to 2016 the land use turned into plantations. Keywords: Economic Growth, GDP , Base and Non-Base Sectors
Pengaruh Inflasi dan Indeks Harga Konsumen Terhadap Laju Pertumbuhan PDRB di Kota Bandar Lampung Tahun 2012-2019 Yulia Lestari; Resta Uke Yurinda; Misfi Laili Rohmi
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 2 (2024): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i2.107

Abstract

Achieving human development requires GRDP because economic guarantees will increase income and productivity as a result of development, with the main objective being price stabilization (by stabilizing inflation) and preventing the spread of poverty by paying attention to the stability of prices of goods and services on the market. The aim of this research is to determine whether there is an influence of Inflation (X1) and CPI (X2) on GRDP (Y) in Bandar Lampung 2012-2019, either partially or simultaneously. In this research the author uses secondary data with a quantitative approach. The data in this research was obtained through the Central Statistics Agency which was accessed online. So in this research the author used a document study method for collecting secondary data. In analyzing this research the author used the classical assumption test method and multiple linear regression models using IBM SPSS Statistics 26. The analytical method used in the research was the classical assumption test. The results of this research show that the GRDP in Bandar Lampung in 2012-2019 was only influenced by inflation, not by the CPI.The Coefficient of determination shows that inflation and CPI have a Simultaneous influence on GRDP of 77,7%.
Multikulturalisme Indonesia: Analisis Semiotik dalam Karya Lukis Kontemporer “Story of Love” Karya Abdullah Ibnu Thalhah Bintang Dwi Saputra; Nurul Maghfiroh; Yulia Lestari
Misterius : Publikasi Ilmu Seni dan Desain Komunikasi Visual. Vol. 1 No. 4 (2024): Desember : Misterius : Publikasi Ilmu Seni dan Desain Komunikasi Visual
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/misterius.v1i4.398

Abstract

Indonesia is a country rich in cultural diversity, ethnicities, and traditions, which are essential aspects of its national identity. The traditions and natural beauty of Indonesia have become a significant part of shaping the norms and values of its people. Fine arts, particularly painting, serve as an effective medium for representing this cultural richness. Story of Love by Abdullah Ibnu Thalhah uses wayang symbols, an Indonesian cultural heritage, blended with global pop culture characters like Patrick from SpongeBob SquarePants. Through a semiotic approach, this study aims to explore the meanings within Story of Love, showcasing the interaction between local culture and elements of pop culture. This painting not only reflects Indonesia's cultural identity but also demonstrates how fine art can respond and adapt to modern influences, reinforcing multiculturalism amid global developments.
Pengaruh model pembelajaran discovery learning terhadap hasil belajar IPA materi perubahan wujud benda kelas V di sekolah dasar Yulia Lestari; Farizal Imansyah; Anggria Septiani Mulbasari
COLLASE (Creative of Learning Students Elementary Education) Vol. 8 No. 2 (2025)
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/collase.v8i2.24005

Abstract

Penelitian ini bertujuan untuk mengetahui penggunaan model pembelajaran discovery learning terhadap hasil belajar IPA materi perubahan wujud benda kelas V di sekolah dasar, harapan peneliti agar dapat menambah pemahaman tentang pembelajaran IPA melalui model discovvery learning. Metode penelitian yang digunakan yaitu eksperimen dengan pendekatan kuantitaif. Penelitian ini menggunkan desain metode Quasi Exsperimental dengan jenis pretest-postest control group design. Subjek penelitian terdiri dari dua kelas, yaitu kelas V.A dan V.C dengan total 49 peserta didik. Pengumpulan data dilakukan melalui Teknik tes dan dokumentasi, dan Teknik analisis data dilakukan dengan menggunakan uji normalitas, uji homogenitas dan uji hipotesis. Pengujian hipotesis menggunakan uji independent sample t-test. Hasil hipotesis menunjukan bahwa nilai t hitung sebesar 2,908, melebihi nilai t tabel sebesar 1,677 dengan tingkat singnifikan < 0,05 (0,000- 0,05). Dengan demikian dapat disimpulkan bahwa penggunan model discovery learning terhadap hasil belajar IPA materi perubahan wujud benda layak untuk diterapkan dalam pembelajaran dan memiliki pengaruh yang signifikan.
Co-Authors Anggria Septiani Mulbasari Bintang Dwi Saputra Farizal Imansyah Misfi Laili Rohmi Nurul Maghfiroh Resta Uke Yurinda Sri Mariya