Claim Missing Document
Check
Articles

Found 6 Documents
Search

PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Dyah Anggraini; Raja Adri Satriawan Surya; Adhitya Agri Putra
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to examine the effect of corporate governance, profitability,leverage, company size, and sales growth on tax avoidance in manufacturing companieslisted on the Indonesia Stock Exchange in 2015-2017 and this study aims to examine theeffect of independent variables that can significantly affect or not to tax avoidance. Thepopulation used in this study was based on predetermined criteria and a total of 51companies for 3 years, then the total sample was 153 samples. This study used apurposive sampling method and tested the hypothesis using multiple linear regressionanalysis using SPSS 22 version software. The results of this study show that theindependent variables of profitability have an effect on tax avoidance, and corporategovernance, leverage, firm size and sales growth do not affect tax avoidance. The resultsof the coefficient of determination (adjusted R2) of 0.166. This means that the overalleffect of the independent variable on tax avoidance is 16.6% while the remaining 83.4%is influenced by other independent variables not used in this study.Keywords : corporate governance, profitability, leverage, company size, sales growth,tax avoidance.
KUALITAS LAYANAN SISTEM INFORMASI AKADEMIK (SIAKAD) TERHADAP KEPUASAN MAHASISWA SEBAGAI PENGGUNA Aidah Hami; Dyah Anggraini
Jurnal informasi dan komputer Vol 10 No 1 (2022): Jurnal Sistem Informasi dan Komputer yang terbit pada tahun 2022 pada bulan 04 (
Publisher : STMIK Dian Cipta Cendikia Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35959/jik.v10i1.299

Abstract

Penelitian ini mengkaji keberhasilan penerapan atau implementasi SIAKAD dilihat dari kepuasan mahasiswa sebagai pengguna. Responden pada penelitian ini berfokus pada mahasiswa STMIK Bani Saleh tingkat strata I pada jurusan Teknik Informatika dan Sistem Informasi yang sedang menempuh semester 6 dan 8, dengan jumlah populasi sebanyak 448 responden dan jumlah sample sebanyak 168. Survey ini bersifat deskriptif, kuantitatif serta menggunakan teknik pengumpulan angket berupa observasi dan penyebaran kuesioner agar diperoleh data yang diperlukan. Instrument pada penelitian ini yaitu untuk mengukur variabel yang telah ditetapkan dengan menggunakan uji validitas dan uji reliabilitas. Model yang dipakai pada survey ini mengacu pada Model Kesuksesan Sistem Informasi Delone dan McLean yang telah diperbaharui. Tujuan dari penelitian pada proyek SIAKAD ini adalah untuk memahami pengaruh variabel kualitas sistem (system quality), kualitas informasi (information quality) dan kualitas layanan (service quality) terhadap kepuasaan pengguna (user satisfaction). Hasil peneltian ini menunjukkan bahwa kualitas sistem, kualitas informasi dan kualitas layanan berpengaruh positif dan signifikan terhadap kepuasaan pengguna SIAKAD STMIK Bani Saleh.
Strategi Komunikasi Pelestarian Budaya Tari Tradisional Jaipong di Era Modernisasi pada Sanggar Eschoda Management Ohorella, Noviawan Rasyid; Rahel Dwi Natalia; Dyah Anggraini; Yusnitasari, Tristyanti
CARAKA : Indonesia Journal of Communication Vol. 5 No. 2 (2024): Caraka : Indonesia Journal of Communication
Publisher : Indonesian Scientific Journal (Jurnal Ilmiah Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/caraka.v5i2.186

Abstract

Penelitian ini bertujuan untuk mengetahui strategi komunikasi dalam Sanggar Eschoda Management sebagai upaya dalam pelestarian budaya tari tradisional Jaipong, serta bagaimana peran anggota sanggar dan masyarakat mempertahankan warisan budaya di tengah arus modernisasi. Metode yang digunakan dalam penelitian ini adalah metode pendekatan kualitatif deskriptif dengan paradigma konstruktivisme. Teori yang digunakan pada penelitian ini adalah teori perencanaan komunikasi. Teknik pengumpulan data pada penelitian ini yaitu melalui observasi langsung, wawancara mendalam, dokumentasi dan studi pustaka. Hasil penelitian dari penelitian ini sudah sesuai dengan asumsi dasar teori perencanaan komunikasi, bahwa perencanaan yang kompleks serta motivasi yang cukup besar akan menguatkan tujuan. Sanggar Eschoda Management menggunakan media sosial dan media konvensional sebagai strategi dalam pelestarian budaya tari tradisional Jaipong. Strategi komunikasi yang digunakan oleh Sanggar Eschoda Management sudah cukup efektif, Sanggar Eschoda Management dengan sasaran khususnya generasi muda dan masyarakat luas sebagai upaya pelestarian budaya di era modernisasi. Strategi lain yang digunakan adalah dengan membuat suasana sanggar tersebut menjadi nyaman serta aktif mengikuti lomba serta tampil pada acara kesenian dan acara pemerintahan, dengan demikian Sanggar Eschoda Management menjadi wadah dalam pelestarian budaya tari tradisional Jaipong di era modernisasi.
Analysis and Classification of Customer Churn Using Machine Learning Models Nurhidayat, Muhammad Maulana Sidiq; Dyah Anggraini
Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Vol 7 No 6 (2023): December 2023
Publisher : Ikatan Ahli Informatika Indonesia (IAII)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29207/resti.v7i6.4933

Abstract

Analysis studies of customer loss (customer churn) have been used for years to increase profitability and build customer relationships with companies. Customer analysis using exploratory data analysis (EDA) to visualize data and the use of machine learning to classify customer churn are often used by past analysts. This study uses several machine learning models that can be used for customer churn classification, namely Logistic Regression, Random Forest, Support Vector Machine (SVM), Gradient Boosting, AdaBoost, and Extreme Gradient Boosting (XGBoost). However, there is a class imbalance factor in the dataset, which is the biggest challenge that analysts usually face in achieving good results in the classification of machine learning models. The Synthetic Minority Oversampling Technique (SMOTE) method is a popular method applied to deal with class imbalances in datasets. The results of the analysis show that the classification of churn customers using the XGBoost algorithm has the best level of accuracy compared to other algorithms, with an accuracy value of 0.829424, and the oversampling method with SMOTE tends to reduce the accuracy value of each classification algorithm. The Permutation Feature Importance (PFI) technique of the XGBoost model gets the result that tenure, monthly contracts, and TV streaming are the features that affect customer churn the most.
STRATEGI HUMAS BRIMOB POLRI DALAM PEMBENTUKAN CITRA MELALUI INSTAGRAM @HUMASKORPSBRIMOB Noviawan Rasyid Ohorella; Bintang Aditya Pratama; Dyah Anggraini; Suhartini
Sintesa Vol. 5 No. 01 (2026): Jurnal Sintesa Volume 5 No 01 Januari 2026
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/sintesa.v5i01.133198

Abstract

ABSTRACT This study discusses the strategies used by the Public Relations of the Indonesian National Police Mobile Brigade Corps (Brimob) in building and shaping a positive image through the Instagram social media account @humaskorpsbrimob. This study uses the Computer Mediated Communication theory, which assumes that human communication conducted through computer devices still adheres to the basic principles of communication, namely messages, identity, and relationships. The focus of this study highlights how digital media can be utilized to build effective communication with the public. The method used is qualitative with a descriptive approach and the paradigm used is constructivism. Data were collected through in-depth interviews, observation, documentation, and literature studies. The results show that the Public Relations of the Indonesian National Police Mobile Brigade Corps (Brimob) heavily utilizes Instagram features such as feeds, reels, stories, and live to increase interaction with the public. The use of attractive visual content and clear messages certainly helps create a positive public perception of the Indonesian National Police Mobile Brigade Corps (Brimob) institution. Trust, openness of information, and consistency in delivering messages are the main factors in successfully building a positive image thorugh social media.
Efektivitas Implementasi Standar Audit Intern Pemerintah Indonesia (SAIPI) dalam Mewujudkan Tata Kelola Pemerintahan yang Baik: (Studi Kasus Inspektorat Kabupaten Sidoarjo) Dyah Anggraini; Ulul Albab; Kristyan Kristyan
RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 3 No. 6 (2025): November: RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan
Publisher : Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/risoma.v3i6.1270

Abstract

This research analyses the effectiveness of implementing the Indonesian Government Internal Audit Standards (SAIPI) at the Sidoarjo Regency Inspectorate in achieving good governance. SAIPI constitutes the guidelines established by the Association of Indonesian Government Internal Auditors (AAIPI) through Regulation Number PER-01/AAIPI/DPN/2021 as the minimum quality standard for the execution of government internal audits. The study employs a qualitative approach, utilising data collection techniques via in-depth interviews, observation, and document analysis. The research informants include the Regency Inspector, Assistant Inspectors, senior auditors, and officials from Regional Apparatus Work Units (SKPD) within the Sidoarjo Regency Government environment. The findings indicate that the implementation of SAIPI at the Sidoarjo Regency Inspectorate has been carried out reasonably well, but still encounters several constraints such as limited auditor competency in computer-assisted audit techniques (CAATs), a lack of structural independence, and suboptimal utilisation of information technology in the audit process. Factors supporting implementation include strong leadership commitment, the availability of clear regulations, and continuous auditor capacity-building programmes. The study concludes that the effectiveness of SAIPI implementation positively contributes to the enhancement of internal oversight quality, accountability in regional financial management, and corruption prevention within the Sidoarjo Regency Government.