Claim Missing Document
Check
Articles

Found 35 Documents
Search

Tujuh Belas Tahun Penelitian Akuntansi Syariah di Indonesia: Bibliografi Rivanti, Nabilla; Natali, Mas Ayu Desvinta; Maharani, Syafrina Devi; Herawati, Nurul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7357

Abstract

This study maps the development of 210 sharia accounting studies in Indonesia published in nationally accredited journals SINTA 1 and 2 for the period 2008-2024. This study uses the field charting method. The classification of sharia accounting topics is divided into 10, namely 1) Sharia institutions, 2) Accounting information system design, 3) Accounting information processing, 4) Standard setting, 5) Organizational sociology, 6) Islamic ethics and accounting, 7) Education, 8) auditing, 9) Historical/categorical/future research, and 10) Sharia accounting concepts. The research methods are classified into 3. Topic mapping found that the dominant topics in sharia accounting research are sharia institutions, sharia accounting concepts, and organizational sociology. On the other hand, sharia accounting topics that are still rarely studied are auditing and education. Mapping of research methods used in sharia accounting research found that sharia accounting research methods are dominated by qualitative methods (51.4%) and quantitative methods (48.1%). Mixed methods are still rarely used in sharia accounting research over the past 17 years. The novelty of this research is the focus of mapping topics and research methods on sharia accounting articles published in accredited national journals and provides an overview of future opportunities for sharia accounting research in Indonesia.
Edukasi Pentingnya Memahami Kesehatan Reproduksi dan Napza pada Remaja di Rw 01 Desa Pasir Jambu Kabupaten Bogor Triswanti Triswanti; Nurul Herawati; Siti Anisa Asyfari; Rina Lindayanti; Putri Anugrah Rahayu; Alya Zulfajriani; Wanda Latipah; Virizky Agustin Rambe; Sukma Fiftyasari
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 1 (2025): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v3i1.1067

Abstract

Adolescents are an age group that is vulnerable to various health problems, including a lack of understanding about reproductive health and the dangers of narcotics (narcotics, psychotropics, and addictive substances). Lack of education in these two aspects can lead to risky behavior, such as premarital sex, unwanted pregnancy, sexually transmitted infections (STIs), and drug abuse which have negative impacts on physical, mental, and social health. This community service activity aims to provide education about reproductive health and the dangers of drugs to adolescents in RW 01 Sukaraja Village, Bogor Regency as a preventive measure in building awareness and healthy living behavior in adolescents. The method used in this program is an educational approach through interactive discussions, and counseling based on visual and digital media delivered to adolescent groups in schools and communities. Evaluation was carried out by comparing the level of understanding of participants before and after the activity through pre-test and post-test questionnaires. The evaluation results showed a significant increase in participants' understanding of the importance of maintaining reproductive health and avoiding drug abuse. In addition, participants showed high enthusiasm in the discussion and expressed readiness to apply the knowledge gained in everyday life. In conclusion, education on reproductive health and the dangers of narcotics is very important in forming healthy mindsets and behaviors among adolescents, especially adolescents in RW 01 Sukaraja Village, Bogor Regency. The sustainability of this education program needs to be supported by synergy between educators, health workers, parents, and the community so that the information provided can continue to be updated and implemented effectively
Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi Herawati, Nurul; Bandi, Bandi
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i1.13012

Abstract

ABSTRACTThis research aims to review the development of tax research in Indonesia. It examines 166 articles presented in Simposium Nasional Akuntansi/SNA (National Accounting Symposium) over a 20 year period. The findings show a relatively small portion of tax research presented in SNA (around 8%). Based on the topic classification, 52.4% of tax research related to tax planning topics, 24.1% related to tax compliance topics, and 23.4% related to tax policy. It was also found that 48.1% of tax research related to corporate decision-making topics, 33.3% related to tax avoidance topics, 16.7% related to the role of income tax income information for financial accounting topics, and 1.9% related to tax and asset pricing topics. The research methods that dominate tax research are the archival method (59%), the survey method (28%) and experimental method (4%). The dominance of the author's institutional affiliation is the state university and the minimal participation of tax researcher comes from tax practitioner. These research findings demonstrate the need of further research in taxation, especially qualitative based methods and the involvement of tax practitioners as the researchers in the tax research.ABSTRAKPenelitian ini bertujuan untuk mengkaji perkembangan penelitian pajak di Indonesia. Penulis meneliti 166 artikel yang disajikan dalam Simposium Nasional Akuntansi (SNA) selama 20 tahun. Temuan menunjukkan masih sedikit penelitian pajak yang disajikan dalam SNA (sekitar 8%). Berdasarkan klasifikasi topik, 52,4% penelitian pajak terkait dengan topik perencanaan pajak, 24,1% terkait dengan topik kepatuhan pajak, dan 23,4% terkait dengan kebijakan pajak. Ditemukan juga bahwa 48,1% penelitian pajak terkait dengan topik pengambilan keputusan perusahaan, 33,3% terkait dengan topik penghindaran pajak, 16,7% terkait dengan peran informasi pajak penghasilan, informasi keuangan untuk topik akuntansi keuangan, dan 1,9% terkait dengan pajak dan aset topik penetapan harga. Metode penelitian yang mendominasi penelitian pajak adalah metode arsip (59%), metode survei (28%) dan metode eksperimental (4%). Dominasi afiliasi institusional penulis adalah universitas negeri dan ditemukan juga partisipasi yang rendah para praktisi pajak dalam penelitian perpajakan. Temuan penelitian ini menunjukkan perlunya penelitian lebih lanjut dalam perpajakan, khususnya penggunaan metode berbasis kualitatif dan keterlibatan praktisi pajak sebagai peneliti dalam penelitian pajak.
Hubungan Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2010-2019 Sari, Putri Rukmana; Astuti, Titiek Puji; Siddiq, Faiz Rahman; Herawati, Nurul
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

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

Abstract

The study aims to determines the influence of profitability, leverage,and firm size for tax avoidance on mining companies listed on the Indonesia Stock Exchange (IDX) 2010-2019 period. This study uses secondary data, Population in this research is all of the mining companies listed in IDX. Eighty samples used as samples observations. Method sampling technique that used is purposive sampling with regression panel data as analysis. The result in this research show that profitability has negative influence on tax avoidance meaning that the higher the profitability, the lower the occurrence of tax avoidance and vice versa. but the result in this research show that leverage, and firm size have no influence on tax avoidance. Keywords : Tax Avoidance, Profitabilitas, Leverage, Firm Size Maksimum 5 kata kunci dipisahkan dengan tanda koma.
UNRAVELING STUDENT INSIGHTS: QUIZIZZ IN ENGLISH LEARNING AT A VOCATIONAL HIGH SCHOOL IN CIREBON Herawati, Nurul; Erawati, Turini
Academic Journal PERSPECTIVE: Education, Language, and Literature Vol 11 No 2 (2023)
Publisher : Lembaga Penelitian (The Institute of Research) Universitas Swadaya Gunung Jati

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

Abstract

Along with the times, the use of technology in learning becomes dominant. One alternative online learning tool that can be utilized is Quizizz. This research examined how students view the incorporation of Quizizz for English learning. Student perceptions were utilized as a metric to gauge the effectiveness of the teaching and learning process, as well as to assess the methodologies employed by educators. The success of teaching and the learning process is significantly influenced by students' perceptions. By understanding these perceptions, educators can better grasp students' learning requirements and tailor their teaching approach accordingly. Consequently, the students perceptions can influence their motivation in learning English. Thus the interactive online media was chosen in order to increase their enagagment throughout the learning journey. Furthermore, the qualitative case study was designed for this study by spreading questionnaires and conducting interviews to collect the data. The Likert Scale was employed for data analysis. The subjects involved were 11th-grade students from a vocational high school. The results of this study revealed that students have a positive perception towards the utilization of Quizizz. Quizizz was a fun and interesting web-based online learning that was easy to use and encouraged students’ motivation toward the leaderboard and display. Hence, utilizing Quizizz positively influenced students' perspectives. Quizizz serves as a viable web-based alternative for online learning and facilitating the acquisition of essential 21st-century skills.