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Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017 Kristina Apriliani Putri; Elma Muncar Aditya; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.151

Abstract

This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.
Pengaruh Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Tiara Putri Taurina; Nurdhiana Nurdhiana; Triani Triani
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.171

Abstract

Taxpayer Compliance is a taxpayer who is aware of taxation, understands about the taxation rights and obligations and is expected to care about taxes, that is to, implement the taxation obligations properly and understands the taxation rights. The purpose of this research was to analyze the effect of the advantage of NPWP, taxpayer understanding, service quality, taxation penalty both partially and simultaneously on taxpayer compliance (empirical study on WP OP in KPP Pratama East Semarang). The population of this research were 46.261 and the samples used were 80. The sampling technique used was non-probability sampling. The analytical method used was the Data Quality Test (Validity Test and Reliability Test) and the Classic Assumption Test (Normality Test, Multicollinearity Test, Heterosedactivity Test). The analysis technique used multiple linear regression. Based on the result test partially (t test), the advantage of NPWP and taxation penalty had a positive effect on taxpayer compliance. Taxpayer understanding and service quality did not affect taxpayer compliance. The test results simultaneously (F test) showed the advantage of NPWP, taxpayer understanding, service quality, service penalty affected taxpayer compliance. The results of the coefficient of determination (Adjusted R2) showed that the advantage of NPWP, taxpayer understanding, service quality, service penalty were able to explain taxpayer compliance by 24% and the remaining 76% was explained by other variables.
Partisipasi Penyusunan Anggaran, Pemanfaatan Aplikasi Sistem Keuangan dan Sistem Pengendalian Intern terhadap Kinerja Manajerial PT. Fumira Dwi Anie Mayasari; Iin Indarti; Nurdhiana Nurdhiana
Jurnal Ilmiah Aset Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.1.212

Abstract

This research was to find out and analyze the effect of budgeting participation, utilization of financial system applications and internal control systems on managerial performance of PT. FUMIRA in 2021. This research is an associative quantitative research. The method used in this research was a survey either partially or simultaneously through a questionnaire. The sample of this research was the entire management leadership of PT. FUMIRA, totaling 59 people. The sampling technique used was saturated sampling, where all members of the population are used as research samples. The analytical tool used in this research was multiple linear regression analysis. Based on the results of data processing, it can be concluded that: Partially, budgeting participation, utilization of financial system applications and internal control systems have a significant positive effect on managerial performance. Simultaneously budgeting participation, utilization of financial system applications and internal control systems simultaneously have a significant effect on managerial performance by 60.2%.
Investasikan Masa Depanmu Dengan Pendidikan Dan Skill Pembekalan Pentingnya Investasi Pendidikan Bagi Siswa SMA Agus Salim Semarang Tjandra Tirtono; Triani Triani; Nurdhiana Nurdhiana
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2023): Oktober: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i4.925

Abstract

This community service is a way to open up views that investment is not just about funds or money and the like, but education is also a very promising investment. Education is also an investment in the future which includes 3 components of character education, competency and literacy. If someone invests in education, it is possible that they will have a good future. Several things make education an important investment in life. Firstly, character, it is recognized worldwide that education can create independence. There are two types of character, namely moral character and performance character. These two competencies are able to encourage someone to think critically, creatively, communicatively, and be able to work together. Third is literacy. Literacy is a person's ability to process and understand information when carrying out the process of reading and writing. Education can direct human resources to have broad insight. For this reason, it is necessary to motivate the younger generation, especially high school students, to continue their education to a higher level.
Mari Berbicara Dengan Bahasa Yang Benar Dan Etis di Ruang Digital Untuk Siswa SMA Laboratorium UPGRIS Semarang Triani Triani; Nurdhiana Nurdhiana; Tantri Widiastuti; Tjandra Tirtono
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2024): April : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v4i2.1388

Abstract

This community service aims to provide discourse and provide an understanding of the importance of speaking correctly and ethically in the digital space. This is important because the increasing development of technology in the digital era has resulted in new breakthroughs in social media and the like. Social Media (digital media) is a means of communication for the world community that relatively closes the distance between one region and another, which makes it very easy for users to interact with anyone, so correct and ethical language procedures are needed when communicating in the digital space. A language is considered correct if it is a mixture of six types of digital language (EYD Indonesian, mass media language, social media, digital community, emojis, and machine language), masters digital literacy, is polite, does not violate the law, and gives kindness. Meanwhile, language politeness, which is called language etiquette or language ethics, is basically the speaker's attitude towards the interlocutor which is manifested in the use of language. The essence of language or speaking is respect for oneself, other people, differences of opinion, values and norms, multiculturalism and pluralism
Meningkatkan Minat Baca Siswa SD Al-Hikmah Melalui Program Literasi Kreatif Triani Triani; Nurdhiana Nurdhiana; Tri Bodroastuti; Fitri Absari; Rosy Febriyanti; Paundra Maulana; Tjandra Tirtono
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 2 No. 5 (2024): 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.v2i5.668

Abstract

Minat baca merupakan salah satu aspek penting dalam perkembangan literasi siswa yang dapat mempengaruhi pencapaian akademis serta kemampuan berpikir kritis dan kreatif dikemudian harinya atau sebagai landasan untuk tingkat pendidikan lebih lanjut. Akan tetapi, fenomena di Indonesia tingkat minat baca siswa sekolah dasar tergolong rendah, yang disebabkan oleh kurangnya akses terhadap bahan bacaan yang menarik serta terbatasnya kegiatan literasi yang inovatif dan menyenangkan. Pengabdian masyarakat ini bertujuan untuk meningkatkan minat baca siswa SD Al-Hikmah melalui Program Literasi Kreatif, yang dirancang untuk mengintegrasikan kegiatan literasi dengan kreativitas. Program ini melibatkan berbagai kegiatan seperti pembuatan cerita bergambar, permainan peran berdasarkan buku cerita yang dilakukan di perpustakaan sekolah atau pun di dalam kelas. Kegiatan-kegiatan itu mendorong siswa untuk mengekspresikan ide-ide mereka melalui tulisan dan gambar. Melalui pendekatan yang interaktif dan menyenangkan, diharapkan siswa dapat melihat membaca sebagai aktivitas yang menarik dan bermanfaat, sehingga minat baca mereka akan meningkat. Hasil dari pengabdian ini diharapkan dapat menunjukkan peningkatan minat baca siswa, yang diukur melalui partisipasi aktif dalam kegiatan, peningkatan frekuensi membaca, serta perubahan sikap positif terhadap kegiatan membaca. Program ini juga bertujuan untuk memberikan model pembelajaran literasi yang dapat diadopsi oleh sekolah-sekolah lain guna membudayakan literasi di kalangan siswa sejak dini