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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Keperawatan dan Fisioterapi (JKF)
Siti Raihani
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Economics, Econometrics & Finance Other

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PENGARUH KEMAMPUAN BEBAN PAJAK TANGGUHAN, PROFITABILITAS, AKRUAL DAN PERENCANAAN PAJAK DALAM MEMPREDIKSI MANAJEMEN LABA DENGAN ASSET PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Periode 2013-2016) Siti Raihani; Emrinaldi Nur Emrinaldi Nur; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of the ability of deferred tax burden, profitability, accruals and tax planning in predicting earnings management with deferred tax assets as intervening variables in manufacturing companies food and beverage sub-sector listed on the Stock Exchange Year 2013-2016.The population used is manufacturing companies food and beverage sub-sector listed on Indonesia Stock Exchange (BEI) in 2013 until 2016 which amounted to 16 companies. the method used is purposive sampling (purposed sample). In accordance with the results of sample selection above, then obtained the number of research samples as many as 13 companies. so the total sample size is 52 data. Model analysis of hypothesis test data in this research is path analysis analysis model.The results of the research show that: 1) deferred tax burden has no significant effect on earnings management, 2) profitability has a significant effect on earnings management. 3) Deferred tax assets have a significant influence on earnings management, 4) accruals have a significant influence on earnings management 5) tax planning does not significantly affect earnings management, 6) Indirectly profitability significantly affects earnings management through deferred tax assets. The indirect effect of profitability on earnings management through deferred tax assets is 2.28%.Keywords :Deferred Tax Expense, Profitability, Accruals, Tax Planning Of Deferred Tax Assets, Earnings Management
Inhibitory effect of Transcranial Magnetic Stimulation (TMS) in the case of stroke: literature study Rahayu, Umi Budi Rahayu; Siti Raihani
JURNAL KEPERAWATAN DAN FISIOTERAPI (JKF) Vol. 7 No. 1 (2024): Jurnal Keperawatan dan Fisioterapi (JKF)
Publisher : Fakultas Keperawatan dan Fisioterapi Institut Kesehatan Medistra Lubuk Pakam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35451/jkf.v7i1.2277

Abstract

Background: Transcranial Magnetic Stimulation (TMS) is a form of non-invasive brain stimulation with the capacity to modulate cortical excitability. Low-frequency TMS (1 Hz) inhibits regional brain activity and allows contralateral cortical excitability through modulation of interhemispheric inhibition. Until now, research on low-frequency TMS that shows its inhibition on regional brain and the possibility of contralateral cortical stimulation is still very limited and not widely known. The purpose of this study was to determine the inhibitory effect of Transcranial Magnetic Stimulation (TMS) in post-stroke patients. Methods: Literature review was conducted to identify all articles that discuss the use of low-frequency TMS to determine the inhibitory effect of post-stroke patients on non-lesion areas. Databases from Hindawi, PubMed, Science Direct, and Cochrane with research types of pilot studies and randomized controlled trials published in the last 10 years by entering the keywords “Transcranial Magnetic Stimulation”, “Inhibition”, and “Stroke”. The research was conducted by systematically collecting, processing, and analyzing data. Results: Of the 505 articles identified, then selected according to the title there were 57 articles, obtained 10 articles that had abstracts according to the study. After that, the selection of articles according to the inclusion and exclusion criteria by reading the full article, there were 4 studies selected for review. 4 articles were included in this study showing motor improvement, increased functional ability, and cognitive improvement in post-stroke patients. Conclusion: TMS has beneficial effects on motor recovery in post-stroke patients with lasting effects.
Co-Authors Candra Aditya Wardana Devi Safitri Emrinaldi Nur Emrinaldi Nur Farid Rahman Fawantina Nisa Aulia Novia Eka Pratiwi Rahayu, Umi Budi Rahayu