Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal Jurnal Tekun Biolearning Journal Safari : Jurnal Pengabdian Masyarakat Indonesia International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Ekspresi: Publikasi Kegiatan Pengabdian Indonesia
Selfiani Selfiani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
ANALISIS PENGARUH FAKTOR PAJAK, INVESTMENT OPPORTUNITY SET (IOS), PROFITABILITY, DAN NON PERFORMING LOAN (NPL) TERHADAP TINGKAT UTANG PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Selfiani Selfiani
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 4, No 2 (2013)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v4i2.278

Abstract

Studi ini bertujuan untuk menentukan pengaruh pajak (perusahaan tarif pajak dan non-debt pajak perisai ), investasi kesempatan set (IOS), profitabilitas yang meningkat non-performing pinjaman kredit bermasalah (NPL) pada tingkat utang (pengaruh). Penduduk dalam studi ini secara perbankan perusahaan yang terdaftar di bursa saham dan aktif sampai 2013. Contoh adalah 31 perbankan perusahaan dengan pengamatan sebanyak 28 laporan keuangan. Pengamatan dilakukan selama empat tahun, ie 2010-2013. Data yang digunakan adalah data sekunder, antara lain berasal dari laporan keuangan dari the banking company didaftarkan dan aktif pada bursa saham yang ditentukan melalui purposive sampel. Analisis data yang dilakukan dengan asumsi dan hipotesis pengujian klasik dengan beberapa regresi linier metode. Hasil studi ini menunjukkan bahwa faktor      (perusahaan pajak tarif pajak dan non tarif pajak) pajak, kredit bermasalah (NPL) dan kesempatan investasi (IOS) tidak memiliki efek dalam tingkat utang (leverage) , sementara keuntungan tingkat dampak kenaikan utang ( leverage ). Kata Kunci: Perusahaan tarif pajak, non tariff pajak, kesempatan investasi (IOS) , profitabilitas, kredit bermasalah (NPL), kenaikan utang
The Students’ Perception on the use of Blue button application in Teaching English for Tourism Course in Indonesia Student Micro Credential Program Rizqi Claudia Wardani; Selfiani Selfiani
Biolearning Journal Vol 10 No 1 (2023): Biolearning Journal (Februari 2023)
Publisher : Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalbiolearning.v10i1.3643

Abstract

This study is aimed to describe about students’ perception in the learning process in English for Tourism using Blue Button Application in the Indonesia Student Micro Credential and what are the difficulties that the students faced during learning through the Blue Button Application as the learning media. This research used descriptive Qualitative method that the researcher took the data collection from interview and questionnaire sheets. The subject of this research was the students from English for Tourism class in the Student Micro Credential Program that held by the government collaboration with tourism industry and Universitas Pendidikan Muhammadiyah Sorong. From this research it is found that (1) The students felt easy to use Blue Button Application in learning English for Tourism, (2) the students are easily to access the material like video, text, and picture. (3) students interested with the design of material which presented in the application. (4) the students effectively followed English for Tourism class through Blue Button Application. Meanwhile the difficulties that the students facing during learning English for Tourism using Blue Button Application are (1) the unstable internet connection (2) some students still not familiar with Blue Button Application (3) the upload system that used in the application is very easy for other students to copy. (4) most of the students agreed that they have lack of experience by practicing tourism guide through the application. Keywords: students’ perception, Blue Button Application, English for Tourism
Edukasi Dan Sosialisasi Ekspor Dan Impor Pada Pelaku Usaha Ekonomi Kreatif dan PKK di Depok Jawa Barat Hendi Prihanto; Usmar Usmar; Selfiani Selfiani; Yudistira Adwimurti; Sismiati Sismiati
Ekspresi : Publikasi Kegiatan Pengabdian Indonesia Vol. 1 No. 1 (2024): Publikasi Kegiatan Pengabdian Indonesia
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/ekspresi.v1i1.69

Abstract

This paper discusses the important role of education and socialization in the context of exports and imports for creative economy entrepreneurs and PKK in Depok, West Java. In the era of globalization, understanding the export and import process is the main key in developing local economic potential. This paper focuses on educational efforts and socialization activities that can provide in-depth understanding to business actors regarding the benefits, regulations, and opportunities related to exports and imports. The learning method is in the form of a face-to-face seminar between all participants and facilitators held at Griya Sakinah Kav. Tanah Baru, Beji Depok, West Java. The emphasis is on practical, theoretical, as well as case knowledge and provides opportunities for participants to ask questions about exports and imports. Thus, participants better understand the export and import processes and procedures effectively. The expected result of this education and socialization is that participants gain comprehensive knowledge about exports and imports, help improve participants' skills, allowing them to utilize international markets more efficiently. This socialization is an important factor in shaping positive perceptions of export and import activities, as well as building networks that support the exchange of information and experience between business actors. Through this community service activity, it is expected to be an opportunity for creative economy business actors and PKK in Depok related to exports and imports so as to realize capacity building and active participation in international trade.
Pengadaan Bidak Baca untuk Memperkuat Kemampuan Literasi Siswa SD Inpres 138 Matawolot Adi Iwan Hermawan; Abdul Hafid; Rima Rima; Siti Fatihaturrahmah Al Jumroh; Kartika Tiara Syarifuddin; Selfiani Selfiani
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i2.2902

Abstract

This community service activity aims to improve elementary school students' literacy skills through the provision of innovative learning media, "Bidak Baca," at SD Inpres 138 Matawolot. This program is motivated by the low interest in reading and basic literacy skills among lower-grade students, which is further exacerbated by the lack of engaging and relevant learning media for their lives. To achieve this goal, the implementation method of this activity uses a participatory approach that involves several stages, namely needs observation, planning, media production, teacher training, and evaluation of the use of the provided media. The results of this activity indicate that the Bidak Baca media successfully increased student motivation and participation in reading activities. This media not only functions as an aid, but also helps teachers in creating a fun, active, and educational game-based literacy learning atmosphere. With this media, students not only learn to recognize letters and words, but also begin to build confidence in reading and discussing with their friends. In conclusion, the provision of Bidak Baca media is an effective and simple strategy to encourage the growth of a culture of literacy from an early age in elementary schools. Furthermore, this method can be easily replicated in other educational institutions, thus hopefully having a broader positive impact on improving literacy among students in various regions. Thus, this effort is expected to contribute to improving the quality of education in Indonesia and creating a smarter and more competitive generation in the future. Through this activity, it is hoped that students will develop a greater love of reading and make literacy an essential part of their daily lives.
BALANCED SCORECARD IMPLEMENTATION AND BUDGET PERFORMANCE: THE MODERATING ROLE OF ORGANIZATIONAL CULTURE Anastasia Yuanita Florenthe Lacaden; Selfiani Selfiani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.682

Abstract

This study aims to examine the effect of the implementation of the Balanced Scorecard on budget performance, with organizational culture as a moderating variable within the Secretariat General of the House of Representatives of the Republic of Indonesia (Setjen DPR RI). The research is grounded in the importance of performance measurement that not only focuses on financial aspects but also incorporates non-financial dimensions that support the achievement of performance-oriented outcomes. The Balanced Scorecard is employed as a strategic measurement tool to assess the effectiveness of budget implementation through its four key perspectives: financial, customer, internal business processes, and learning and growth. A quantitative research method was used, with data collected through questionnaires distributed to 80 respondents consisting of employees across three main divisions: the Finance Administration Division, the State Asset Administration Division, and the Travel Management Division. Data analysis included validity testing, reliability testing, and classical assumption testing to ensure the feasibility of the research model. The findings reveal that the Balanced Scorecard has a positive effect on budget performance, and that organizational culture significantly moderates the relationship between the Balanced Scorecard and budget performance. Thus, this study strengthens the argument that synergy between a structured performance measurement system and a strong organizational culture is essential to achieving accountability and efficiency in public sector budget management.
TAX SANCTIONS AND VEHICLE TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAX SOCIALIZATION Fajar Muamar Fanani; Selfiani Selfiani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.684

Abstract

This study aims to analyze the influence of tax sanctions and tax socialization on the compliance of individual motor vehicle taxpayers at the Yogyakarta City SAMSAT (One-Stop Administration Service for Motor Vehicles). A quantitative approach with an associative causal design was employed. Data were collected via a structured questionnaire using a Likert scale, distributed to 100 respondents selected through simple random sampling from the population of motor vehicle taxpayers. The collected data were analyzed using multiple linear regression with SPSS to test the proposed hypotheses. The results indicate that both tax sanctions and tax socialization have a significant positive effect on taxpayer compliance, both partially and simultaneously. Partial tests (t-test) confirm that each variable individually strengthens compliance. The regression model explains 73.4% of the variance in compliance (R² = 0.734), demonstrating the strong combined explanatory power of these two factors. The findings suggest that SAMSAT authorities and similar regional institutions should adopt an integrated policy strategy. Enhancing compliance requires a dual approach that synergizes consistent and fair enforcement of sanctions with proactive, transparent, and continuous taxpayer education and outreach programs. This research contributes to the literature on behavioral taxation by empirically examining the drivers of compliance specifically among individual motor vehicle taxpayers at the regional level—a context often overlooked in prior studies focusing on corporate taxpayers. It provides actionable, evidence-based insights for designing more effective local tax administration systems.
Co-Authors Abdul Hafid Adi Iwan Hermawan Anastasia Yuanita Florenthe Lacaden Fajar Muamar Fanani Hendi Prihanto Kartika Tiara Syarifuddin Rima Rima Rizqi Claudia Wardani Sismiati Sismiati Siti Fatihaturrahmah Al Jumroh Usmar Usmar Yudistira Adwimurti