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Strengthening Digital Literacy In Building Critical Thinking Salahuddin, Salahuddin; Hasanah, Dewi; Hasanah, Neneng; Asmawati, Asmawati; Ekafitrianda, J. M.; Saputra, Edi; Neni, Neni; Jessica, Melia
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5340

Abstract

Community service activities were carried out by the Islamic Religious Education Study Program team of UIN Sultan Thaha Saifuddin Jambi at IAI Al-Mujaddid Sabak Tanjung Jabung Timur with the aim of strengthening students' critical thinking skills in the era of the Industrial Revolution 4.0. This training was attended by 30 students and 15 lecturers from various educational backgrounds. In this activity, students were given an explanation and understanding of the use of technology for learning purposes, Exploring the creative side through multimedia, this activity is to support a more innovative and interactive learning process, allowing students to deliver material in a more interesting and easy-to-understand way. In addition, this activity is also a forum for expressing creative ideas conceptually and practically. Students are invited to discuss and share experiences on effective ways to integrate digital technology in learning, in order to improve students' critical and creative thinking skills. Therefore, this training aims to increase awareness, knowledge, and skills in optimizing the learning process. The results of this socialization showed that participants were very enthusiastic and actively participated, despite challenges related to access to adequate devices. This digital literacy activity is expected to improve critical thinking skills among students and can continue to develop, along with technological advances in this modern era
Permainan Ular Tangga Sebagai Media Edukasi Perilaku Hidup Bersih dan Sehat (PHBS) pada Paud Al Khair Jonggol Bogor Sari, Fitria; Mawarni, Endang Siti; Hasanah, Neneng
Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Vol 9, No 2 (2025): Jurnal Pelayanan dan Pengabdian Masyarakat (PAMAS)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM Universitas Respati Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/pamas.v9i2.6069

Abstract

Perilaku kesehatan anak usia dini berkaitan dengan kebersihan pribadi, lingkungan dan munculnya berbagai menyakit yang menyerang umumnya berkaitan dengan Perilaku Hidup Bersih dan Sehat yang disingkat PBHS. Derajat kesehatan anak pada saat ini belum bisa dikatakan baik karena masih banyak terdapat masalah kesehatan khususnya pada anak usia dini. Masalah kesehatan yang terjadi pada anak usia dini semakin memperjelas bahwa nilai-nilai PHBS di sekolah masih minimal dan belum mencapai tingkat yang diharapkan. Edukasi terkait PHBS pada anak PAUD dapat dilakukan dalam bentuk permainan. Salah satu permainan tradisional yang mungkin dilakukan untuk mengedukasi siswa dalam memahami PHBS adalah permainan ular tangga. Pengabdian masyarakat ini dilaksanakan pada hari Hari Selasa, 04 Februari 2025, di PAUD Al Khair Jonggol Bogor Jawa Barat dengan jumlah peserta sebanyak 32 anak. Solusi yang ditawarkan adalah implementasi permainan ular tangga bersama siswa PAUD terkait PHBS. Alat dan bahan yang diperlukan adalah berupa ular tangga besar berukuran 3 x 3,6 meter dan dadu untuk ular tangga. Sedangkan bidak nya adalah anak PAUD itu sendiri Luaran yang dicapai adalah meningkatnya pengetahuan dan sikap siswa terkait PBHS sekaligus merangsang aspek perkembangan kecerdasan anak. Evaluasi keberhasilan program dilakukan di akhir acara dengan mengobservasi dan berinteraksi langsung dengan anak. Anak anak senang dan dapat mengulang kembali apa yang sudah dijelaskan selama bermain dan mensimulasikan praktik cuci tangan sebagai salah satu bagian dari perilaku hidup bersih dan sehat Kata kunci : PHBS, permainan, ular tangga
PENGARUH TINGKAT HUTANG, INTENSITAS MODAL DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2017-2021) Sofran, Sidorus Alfandrianus; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.82

Abstract

This study aims to determine the effect of the level of debt. Capital Intensity and Transfer Pricing Simultaneously on Tax Avoidance and Partial Effect of Debt Level Capital Intensity and Transfer Pricing on Tax Avoidance This type of research is quantitative in nature, and the data used are secondary data using the media in the form of financial statements of manufacturing companies taken from IDX. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period, data management using eviews 9. Based on the results of the tests conducted, the debt level variable is simultaneously variable. capital intensity and transfer pricing have an effect on tax avoidance with a probability value (F-Statistic) of 0.016493 0.05. Capital intensity has an effect on tax avoidance with a probability value of 0.0018 < 0.05, transfer pricing has no effect on tax avoidance with a probability value of 0.3186 > 0.05.
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017-2022 indriyani, jihan Putri; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.99

Abstract

This research aims to find out and provide empirical evidence regarding the influence of the audit committee, company size and audit fees on audit quality. The population in this research is manufacturing companies operating in the Food and Beverage Sub Sector Companies Listed on the Indonesian Stock Exchange 2017-2022. the influence is partial or simultaneous. This research uses a quantitative approach and uses associative methods. The samples used were 10 samples of companies which used secondary data obtained from the Company's Financial Reports. The method used is statistical testing which includes logistic regression testing, hypothesis testing and coefficient of determination. The research results show that the audit committee partially has no effect on audit quality using the eviews version 9 and Microsoft Excel applications. The research results show that partially the audit committee has no effect on audit quality, partially company size has no effect on audit quality, partially audit fees have an effect on audit quality, simultaneously, audit committee, company size and audit fees have an effect on audit quality
Pengaruh Pajak Tangguhan, Kompensasi Manajemen dan Sales Growth Terhadap Manajemen Pajak Riana Rizky, Riana; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.137

Abstract

This research aims to examine the influence of Deferred Tax, Management Compensation and Sales Growth on Tax Management. The independent variables used are Deferred Tax, Management Compensation and Sales Growth. The dependent variable used is Tax Management. This research is a type of quantitative research using secondary data. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The method used is purposive sampling because this research has certain sample criteria which are adjusted to the research objectives. Based on the purposive sampling method, the number of samples in this study was 110 samples. In testing the hypothesis using panel data testing with the help of the Eviews version 12 program. Based on the results of the F test, it can be seen that the variables Deferred Tax, Management Compensation and Sales Growth together have an influence on Tax Management. Based on the results of the t test, it can be seen that the Deferred Tax variable has no effect on Tax Management. Management Compensation Variables influence Tax Management. The Sales Growth variable influences Tax Management.
PENGARUH KONSERVATISME AKUNTANSI, STRUKTUR MODAL DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA Sarah Salsabila; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.139

Abstract

This study aims to determine the effect of accounting conservatism, capital structure, and investment opportunity set variables on earnings quality variables in basic materials companies in 2018-2022. The independent variables in this study are accounting conservatism, capital structure, and investment opportunity set, the dependent variable is earnings quality. The research method used is a quantitative method, the data sources used are secondary data. The technique used in this study is a purposive sampling technique. The population used in this study are basic materials companies listed on the IDX in 2018-2022. The sample used in this study was 12 company samples with a research observation period of 5 years in the period 2018-2022 and the number of financial reports used as samples in this study was 60. The data analysis technique used was multiple linear regression with the help of the e-views version 12 statistical processing program. The partial test results showed that the accounting conservatism variable had an effect on earnings quality, the capital structure variable had no effect on earnings quality, and the investment opportunity set variable had no effect on earnings quality, while the simultaneous test results showed that the accounting conservatism, capital structure, and investment opportunity set variables simultaneously had a simultaneous effect on earnings quality.
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN Sihite, Debby Alfani; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.174

Abstract

This research aims to examine the influence of managerial ownership, company size, and auditor reputation on Going Concern Audit Opinions in Companies that are Members of the Jakarta Islamic Index 70 for the 2018-2022 Period. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Logistic Regression Analysis using the e-views version 10 application and Microsoft Excel. The data collection technique in this research is a purposive sampling technique with 70 populations being the 19 company samples processed in this research. The research results show that simultaneously managerial ownership, company size and auditor reputation influence going concern audit opinion. Partially, managerial ownership and company size have no effect on going concern audit opinion, while auditor reputation has no effect on going concern audit opinion.
PENGARUH INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA Velani, Intan Tunandha; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.238

Abstract

The research aims to examine the Investment opportunity set, Managerial Ownership, and Free cash flow on Earnings Management in Consumer Non-Cyclical companies listed on the Indonesian Stock Exchange in 2018-2022. The population in this study was 125 companies with observation year 2018-2022. The sample selection in this study used purposive sampling technique. The number of samples obtained was 16 companies with a research year of 5 years, so that 80 observation data were obtained. The data analysis technique used is multiple regression analysis using Eviews 12 software. The results of the research show that the Investment opportunity set, managerial ownership and Free cash flow variables simultaneously influence earnings management. Investment opportunity set partially has no effect on earnings management. Managerial ownership has a significant effect on earnings management. Free cash flow has a negative effect on earnings management.
PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Nurfadilah, Siti; hasanah, neneng
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.249

Abstract

This research aims to examine the influence of company growth, capital structure and corporate social responsibility on firm value in energy sector mining companies listed on the Indonesia Stock Exchange in 2019-2023. The population in this study was 87 companies with the observation year 2019-2023. The sample selection in this study used purposive sampling technique. The number of samples obtained was 11 companies with 5 years of research, so that 55 observation data were obtained. The data analysis technique used is multiple regression analysis using e-views version 12 software. The results of the research show that the variables Company Growth, Capital Structure and Corporate Social Responsibility simultaneously influence Firm Value. Partial company growth has no effect on firm value. Capital Structure has a significant effect on Firm Value. Corporate Social Responsibility has no effect on Firm Value.
TRANSFORMASI DIGITAL RUMAH SAKIT MELALUI MEDICAL ARTIFICIAL INTELLIGENCY, HEALTHCARE SERVICE QUALITY, DAN PERCEIVED USEFULNESS: DAMPAKNYA TERHADAP PATIENT SATISFACTION DI RSUP DR. SITANALA Hasan, Afrizal; Hasanah, Neneng; Anggiani, Sarfilianty
JURSIMA Vol 12 No 3 (2025): Volume 12 Nomor 3 2025
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v12i3.1155

Abstract

Digital transformation in the healthcare sector is a strategic effort to improve efficiency, service quality, and patient satisfaction. The application of intelligent technology such as medical artificial intelligence, accompanied by improving the healthcare service quality and perceived usefulness of technology, is an important element in creating a superior service experience. This study aims to analyze “ Transformation of Hospital Through Medical Artificial Intelligency, Healthcare Service Quality, and Perceived Usefulness: Its Impact on Patient Satisfaction at RSUP Dr. Sitanala, Tangerang. A total of 234 respondents from inpatients in various healthcare units at RSUP. Dr. Sitanala, Tangerang have been collected from questionnaires directly and through the google forms application. Sampling in this study used purposive sampling. Data analysis used SmartPLS 3.0 as software. The findings of this study indicate that medical artificial intelligence, healthcare service quality, and perceived usefulness have a positive and significant effect on patient satisfaction.
Co-Authors Agus Afandi Agustin, Inka Nadiah Agustina, Santi Ahmad Fikri Ahmad Syukri Aisyah, Tasya Nur Akaputri, Della Erriani Anggini, Karlita Arif R, Kasmin Asmawati Asmawati Atikana, Akhirta Azijah, Izattul Azzahra, Amelia Desriani Desriani Dewi Hasanah Dharmarianti, Dian Putri Dwi Endah Kusumawati Dzikri, Mohd. Iqbal EDI SAPUTRA Edy Kusnadi Ekafitrianda, J. M. Eko Prabowo, Eko Endri Purnomo Fatwanti, Devi Fauzi, Ikbar Fitria Sari Fitriani, Eva Fitriyah Fitriyah Galantika, Adinda Evan Geulista Haq, Daffa Aqomal Haryanti, Ely Hasan, Afrizal Hasanah, Qoriatul Hendra Hendra Ilham, Hadiid Ushama indriyani, jihan Putri Isnarayani, Yuni Jessica, Melia Lestari, Neneng Dini Indah Lina Herlina M Solehah, Siti M. Syahran Jailani Maisah Maisah MARIA BINTANG Mawarni, Endang Siti Miftahul Huda Miftahul Jannah Mohammad Iqbal Irfany Muhajir Muhajir, Muhajir Muhammadi, Acep Muwahid Mulyorini Rahayuningsih Mustika Mustika Nadhifah, Hana NANIK RAHMANI Napisah Napisah, Napisah Nawang Sari, Dewi Neni, Neni Nofantoro, Dwi Nugroho, Sindunata Priyanto, Anindia Meil PUSPITA LISDIYANTI Putri, Dwi Angraeni Putri, Narti Eka Putri, Uly Anggraeni Rahmalia, Desi Ramadhan, Mustarim Ramadini, Kintan Nur Riana Rizky, Riana Risthi, Alyssa Rosa, Tina Salahuddin Salahuddin Sanusi, Anisa Sarah Salsabila Sarfilianty Anggiani, Sarfilianty Sari, Dewi Nawang SHANTI RATNAKOMALA Sihite, Debby Alfani Siswani, Sri Siti Nurfadilah Siti Zubaidah Sofran, Sidorus Alfandrianus Su'ud, Su'ud SUDARMONO SUDARMONO Sugeng, Andry Sulistyowati, Yeny Suparman, Alviani Syamsul Falah Tamirano , Randi Velani, Intan Tunandha Widiyati, Dian Wiwit Amrinola Yatmi, Wanda Tri Yulandari, Sri Zenabia, Tsarina Zulqarnin, Zulqarnin