Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal INFERENSI Semiotika: Jurnal Komunikasi Jurnal Akuntansi dan Keuangan Jurnal Elektronik Pendidikan Matematika Tadulako
Indah Hapsari
Unknown Affiliation
Arts Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
DETERMINAN TINGKAT HUTANG PADA PERUSAHAAN PUBLIK YANG BERTAHAN DALAM POSISI JAKARTA ISLAMIC INDEX SELAMA 2004-2014 Indah Hapsari; Dewi Murdiawati
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 10, No 1 (2016)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v10i1.135-160

Abstract

Persisting in Jakarta Islamic Index positions for more than ten years was not easy. Managing the proportion of debt at the same time making its attractive to investors was also not simple. This study aims to analyze the determinants of debt from the surviving companies in Jakarta Islamic Index positions during 2004-2014. Using multiple linear regression, the adjusted R2 was 66,3% and the results stated that managerial ownerships, institutional ownerships, independent commissioners, and liquidity could influence and control the level of debt. Meanwhile, profitability, assets structure, and company size had no significant efffect to debt. These results indicated the importance of managerial ownerships, institutional ownerships, independent commissioners, and liquidity as the determinats of debt in accordance with sharia (Bapepam-LK No.IX.A.13).
MAKNA OPTIMISME DALAM IKLAN POLITIK “WUJUDKAN MIMPI BERSAMA JOKOWI-JK” (Analisis Semiotika Saussure Pada Scene Yang Menunjukkan Tagline JOKOWI-JK ADALAH KITA) Indah Hapsari; Lasmery RM Girsang
SEMIOTIKA: Jurnal Komunikasi Vol 9, No 1 (2015): Jurnal Semiotika
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/s:jk.v9i1.12

Abstract

The aim of this study was to determine the meaning of the optimism contained in political advertising "Realize Dream Together Jokowi-JK" through the analysis of the signs of verbal and non-verbal contained in the advertisement. The method used in this research is descriptive qualitative study of semiotic analysis of Ferdinand de Saussure. Selected as a research method because semiotics can provide ample scope for interpretation to a study, in this study the ads "Realize Dream Together Jokowi-JK", so as to reveal the meaning of the optimism contained in the advertisement. The data in this study is qualitative data (data that is without numbers - numbers or numbers), so that data are substantive categories which are then interpreted by reference, references, and references - scientific reference. In the data analysis, the authors use elements of semiotics De Saussure to assess any signs contained in the advertisement, among others; signifier (markers) and the signified (signified); (2) form (shape) and content (content); (3) langue (language) and parole (speech, speech); (4) synchronic (synchronous) and diachronic (diachronic); and (5) syntagmatic (syntagmatic) and associative (paradigmatic). The relationship between these elements is analyzed into a significance of meaning that arise. From the analysis has been carried out, political advertising "Realize Dream Together Jokowi-JK" presents many social values in terms of both visual and audiovisual. The impression of the views of researchers considered a success because it can grab the sympathy of the public. Optimism is what hopefully will be able to unite all the people of Indonesia to jointly build the nation. Keywords: Semiotic, Politic Ad, Optimism meaning
PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE STAD UNTUK MENINGKATKAN HASIL BELAJAR SISWA PADA MATERI IRISAN DAN GABUNGAN HIMPUNAN DI KELAS VIIA MTs ALKHAIRAAT TONDO Indah Hapsari; I Nyoman Murdiana; Marinus Barra Tandiayuk
Jurnal Elektronik Pendidikan Matematika Tadulako Vol. 6 No. 2 (2018)
Publisher : Universitas Tadulako

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

Abstract

Abstrak: Tujuan Penelitian ini adalah untuk memperoleh deskripsi penerapan model pembelajaran kooperatif tipe STAD yang dapat meningkatkan hasil belajar siswa pada materi irisan dan gabungan himpunan siswa kelas VIIA MTs Alkhairaat Tondo. Jenis penelitian ini adalah penelitian tindakan kelas. Desain penelitian yang mengacu pada model Kemmis dan MC. Tanggart yaitu perencanaan, pelaksanaan tindakan, observasi dan refleksi. Subjek pada penelitian ini adalah siswa kelas VIIA MTs Alkhairaat Tondo. Jenis data yang di gunakan adalah data kualitatif dan data kuantitatif dengan teknik pengumpulan data yaitu tes, wawancara, observasi, catatan lapangan. Penelitian ini di lakukan dalam dua siklus. Hasil penelitian menunjukan bahwa penggunaan model pembelajaran kooperatif tipe STAD dapat meningkatkan hasil belajar siswa pada materi irisan dan gabungan himpunan di kelas VIIA MTs Alkhairaat Tondo mengikuti tahap-tahap yaitu (1) penyajian kelas, (2) belajar kelompok, (3) tes, (4) skor peningkatan individu, (5) penghargaan kelompok. Kata kunci: model pembelajaran kooperatif tipe STAD, hasil belajar, irisan dan gabungan himpunan. Abstrack: The objective of this research was to describe the application of cooperative learning model in type STAD to improve the learning outcomes of class VIIA studets MTs Alkhairaat Tondo in sliced and combined sets. In this case, the researcher applied Class Action Research (CAR). The research design referred to Kemmis and Mc. Taggart model which covered plainning, taking action, observation and reflection. The subjects of the study were VIIA grade students of MTs Alkhairaat Tondo. Tipe of data uses qualitative and quantitative data withing collecting data thorough test, interview,observation, written documents. This research was divided in two cycles. The results showed that the yuse STAD cooperative learning model can in prove students learning of autcomes in slices and combined sets of class VIIA at MTs Alkhairaat Tondo whinch following these steps: (1) presentation of class, (2) study group, (3) test, (4) individual increases scores, (5) group awards. Keyword: Cooperative Learning Tipe STAD, Learning Outcomes In Slinced and Combined Sets.
PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK EKSEKUTIF, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE Anisa Tamara Madina; Indah Hapsari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3273

Abstract

Tax avoidance is an effort to reduce taxes legally which is carried out by making optimal use of provisions in the field of taxation, such as permitted exceptions and deductions as well as benefits or loopholes in other matters that have not been regulated and other weaknesses in the applicable tax regulations. This research aims to explain whether financial distress, executive characteristics, independent commissioners, and audit quality influence tax avoidance. The population used in this research are companies in the mining and plantation sectors listed on the Indonesia Stock Exchange in the 2017-2021 period. This research uses multiple linear regression tests. The results are: (1) financial distress has a negative effect on tax avoidance, (2) executive characteristics have no effect on tax avoidance, (3) independent commissioners have a positive effect on tax avoidance, (4) audit quality has no effect on tax avoidance. This indicates that companies experiencing financial difficulties tend to look for ways to reduce their tax burden, resulting in company cash savings in terms of corporate tax payments. The results of this research also indicate the importance of the existence of independent commissioners, who can supervise company tax management in order to minimize overly aggressive tax avoidance.
Co-Authors Anisa Tamara Madina Dewi Murdiawati Girsang, Lasmery Rosentauly Meissalinya I Nyoman Murdiana Marinus Barra Tandiayuk