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Pengaruh Dewan Komisaris Independen, Ukuran Perusahaan, Kepemilikan Institutional dan Kepemilikan Manajerial terhadap Manajemen Laba dengan Penghindaran Pajak sebagai variabel intervening pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI tahun 2018-2022 Samosir, Hottua; Emily, Emily; Murni, Dewi; Antonny, Elfrida; Galingging, Elizabeth Septiani G. Br; Syahputra, Heri Enjang
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7476

Abstract

Setiap perusahaan yang didirikan pasti memiliki tujuan. Tujuan dari suatu perusahaan adalah untuk mendapatkan laba secara maksimal. Dengan munculnya pasar saham membuat suatu tujuan perusahaann semakin bertambah. Selain untuk memaksimalkan laba, tujuan dari suatu perusahaan yaitu untuk mensejahterakan pernilik saham (stakeholder). Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Komisaris Independen, Ukuran Perusahaan, Kepemilikan Institutional dan Kepemilikan Manajerial terhadap Manajemen Laba dengan Penghindaran Pajak sebagai variabel intervening pada perusahaan sub sektor makana dan minuman yang terdaftar di BEI tahun 2018-2022. Hasil penelitian menunjukkan bahwa Dewan Komisaris Independen, Ukuran Perusahaan, Kepemilikan Institutional, Kepemilikan Manajerial dan Penghindaran Pajak berpengaruh positif dan signifikan terhadap Manajemen Laba, Dewan Komisaris Independen, Ukuran Perusahaan, Kepemilikan Institutional dan Kepemilikan Manajerial berpengaruh positif dan signifikan terhadap Penghindaran Pajak dan Dewan Komisaris Independen, Ukuran Perusahaan, Kepemilikan Institutional dan Kepemilikan Manajerial secara langsung berpengaruh terhadap Manajemen Laba melalui Penghindaran Pajak.
Analysis of Concept Construction and Student Errors on the Topic of Double Integral Based on APOS Theory Yarman, Yarman; Yerizon, Yerizon; Dwina, Fitrani; Murni, Dewi; Hevardani, Kelly Angelly
Mathematics Education Journal Vol. 18 No. 3 (2024): Jurnal Pendidikan Matematika
Publisher : Universitas Sriwijaya in collaboration with Indonesian Mathematical Society (IndoMS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22342/jpm.v18i3.pp367-386

Abstract

Integral learning is particularly challenging for students, primarily due to misconceptions predominantly caused by students' lack of understanding about functions, limits, and derivatives. Therefore, this research aims to investigate students’ thinking processes when solving double integral using Action, Process, Object, and Schema (APOS) theory, with a focus on past errors. In order to achieve the objective, a descriptive qualitative method was adopted. Data was collected from tests, interviews, and relevant documentation, and tested for validity using triangulation methods. The obtained results showed that high-ability students understood APOS stages in solving double integral. However, at the object stage, a lack of thoroughness in simplifying algebra led to misunderstandings. Medium-Ability Student (MS) was observed to successfully reach APOS stages when solving double integral using polar coordinates. Low-Ability Student (LS), on the other hand, showed inadequate understanding at the process stage, as evidenced by the failure to correctly draw the area and set integral boundaries. During the course of this investigation, process errors were found to be commonly associated with the calculations of double integral. In order to address these issues, Genetic Decomposition (GD) should be designed for other calculus topics, and error classification expanded to enhance the effectiveness of lectures.
Pengelompokan Kabupaten/Kota di Provinsi Sumatera Barat Berdasarkan Sebaran Tingkat Pengangguran Menggunakan Metode Density Based Spatial Clustering Applications with Noise Oktaviani, Difitria; Murni, Dewi
Journal of Mathematics UNP Vol 9, No 4 (2024): Journal Of Mathematics UNP
Publisher : UNIVERSITAS NEGERI PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/unpjomath.v9i4.16734

Abstract

Jumlah penduduk dan partisipasi angkatan kerja di Provinsi Sumatera Barat mengalami peningkatan pada tahun 2022. Namun, juga terjadi ketidakseimbangan antara jumlah pencari kerja dan lowongan kerja. Hal ini mengakibatkan naiknya angka pengangguran di Provinsi Sumatera Barat. Penelitian ini bertujuan untuk mengelompokkan kabupaten/kota di Sumatera Barat berdasarkan tingkat pengangguran menggunakan metode Density Based Spatial Clustering Applications with Noise, dan validasi cluster dengan metode evaluasi silhouette coefficient. Berdasarkan hasil pengelompokannya diperoleh dua cluster dan satu noise. Secara keseluruhan, dengan metode ini diperoleh hasil validasi cluster sebesar 0,50 yang berarti kategori struktur cluster yang baik.
Optimasi Produksi Roti Menggunakan Algoritma Affine Scaling Di Olivia Bakery azilah, nur; Murni, Dewi
Journal of Mathematics UNP Vol 9, No 4 (2024): Journal Of Mathematics UNP
Publisher : UNIVERSITAS NEGERI PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/unpjomath.v9i4.16726

Abstract

Olivia Bakery is a business specializing in the production of sweet bread in various flavors. Currently, the bakery faces challenges in production planning, as it struggles to determine the optimal number of breads to produce for each variant based on the availability of raw materials. The objective of this study is to formulate a mathematical model that incorporates the constraints of raw material availability, production time, and market demand to determine the optimal production quantities and maximize profits. This problem is addressed using an optimization approach with the Affine Scaling Algorithm. The research is categorized as applied research and utilizes both primary and secondary data obtained through observation and documentation. The results of the analysis show that the use of the Affine Scaling Algorithm generates a profit of Rp 635,117.00, compared to the average normal profit of approximately Rp 497,888.00. Therefore, this method proves to be more effective in increasing the company's profitability.
Korelasi Antara Self-Efficacy dengan Kompetensi Klinik Pada Mahasiswa Keperawatan Dalam Praktik Klinik Sidaria, Sidaria; Murni, Dewi; Maisa, Esthika Ariany; Nelwati, Nelwati
REAL in Nursing Journal Vol 7, No 2 (2024): REAL in Nursing Journal
Publisher : Universitas Fort De Kock Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32883/rnj.v7i2.2848

Abstract

Background: Clinical learning has a very important role in determining the quality of nursing students' learning achievements, because clinical knowledge and skills are the main foundation in clinical education. Nursing students are expected to have competency in the knowledge and skills to provide high quality and safe nursing care to patients, however there are still many nursing students who feel they are not ready to become nurses in the future because they feel they are not yet competent in carrying out nursing care to patients. The aim of the research is to see the correlation between self-efficacy and the clinical competence of Nurse Professional Education students. Methods: This research used correlation research and the sample in this research were clinical practice students of the Nursing Professional Education who had undergone 2 clinical learning stages in semester 1 which were taken using a total sampling technique. Data analysis using SmartPLS. Results: From the research results, it was found that self-efficacy had a positive effect on clinical competence (P Value 0.000, T Statistics 14.273, sample mean 0.686). Self-efficacy influences clinical competence by 46.3% (R Square 0.463), the remainder is influenced by other factors not studied. Conclusion: These findings emphasize the importance of self-efficacy in forming and improving students' clinical competence. By having high self-confidence in their abilities, students are more likely to be able to apply their knowledge and skills effectively in clinical practice.
Studi Fenomenologi: Pengalaman Mahasiswa Praktik Klinik Pendidikan Profesi Ners Pada Masa Pandemi Covid-19 Sidaria, Sidaria; Maisa, Esthika Ariany; Murni, Dewi
REAL in Nursing Journal Vol 6, No 1 (2023): REAL in Nursing Journal
Publisher : Universitas Fort De Kock Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32883/rnj.v6i1.2211

Abstract

Background: The COVID-19 pandemic is still being felt by the world and Indonesia. The impact of the pandemic has also affected the education sector. Currently learning in Indonesia is conducted face-to-face, as well as the clinical practice of Nurse Professional Education. With changes in the situation raises its own constraints and challenges. The aim of the research is to explore the experiences of students practicing the clinical practice of Nurse Professional Education during the COVID-19 pandemic. Methods: This type of research is qualitative with a phenomenological approach. Total sample of 10 participants using purposive sampling technique. Data collection was carried out by in-depth interviews and data were analyzed using content analysis. Results: The results of the study obtained five themes, namely: (1) Feelings of fear and anxiety carrying out clinical practice, (2) Efforts to reduce the risk of being infected with COVID-19 during practice, (3) Violations in the use of PPE during practice, (4) Obstacles to guidance during a pandemic, and (5) Achievement of competencies that have not been optimal related to changes in methods and areas of clinical practice. Conclusion: The results of this study provide an overview of the need for educational institutions and practice areas to develop guidance methods and methods for carrying out clinical practice for Nurse Professional Education in a pandemic situation to increase student competency achievement.Keywords: Experience, clinical practice, nurse professional education, COVID-19
Perbedaan Efektivitas Pijat Oksitosin dan Breast Care terhadap Peningkatan Kelancaran Produksi ASI pada Ibu Nifas (Post Partum) Sumiati, Iis; Nency, Aprilya; Rini, Ageng Septa; Munawaroh, Emun; Murni, Dewi; Yuningsih, Endang; Nariyah; Ernawati, Eti; Khoerunisa, Anis
Jurnal Masyarakat Sehat Indonesia Vol. 4 No. 01 (2025): Jurnal Masyarakat Sehat Indonesia
Publisher : Yayasan Masyarakat Peduli Anak Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70304/jmsi.v4i01.89

Abstract

Air Susu Ibu (ASI) merupakan sumber nutrisi utama bagi bayi yang baru lahir dan memiliki peran penting dalam pertumbuhan serta perkembangan bayi. Namun, banyak ibu nifas mengalami kesulitan dalam produksi dan kelancaran ASI, yang dapat dipengaruhi oleh berbagai faktor seperti hormon, teknik menyusui, serta perawatan payudara. Tujuan penelitian ini untuk mengetahui perbedaan efektivitas pijat oksitosin dan breast care terhadap peningkatan kelancaran produksi ASI pada ibu nifas (post partum) di Puskesmas Patia tahun 2024. Penelitian ini merupakan penelitian kualitatif dengan desain studi kasus. Sampel pada penelitian ini adalah ibu nifas hari ke-1 dengan produksi ASI tidak lancar yang tercatat di register Puskesmas Patia periode bulan Februari tahun 2025. Instrumen dalam penelitian ini berupa lembar observasi tentang peningkatan produksi ASI dan prosedur tentang pijat oksitosin dan breast care. Hasil penelitian menunjukkan bahwa dari 7 ibu nifas yang diberikan intervensi pijat oksitosin rata-rata mengalami peningkatan produksi ASI selama 7 hari yaitu sebesar 467,1 ml/24 jam. Pada responden yang diberikan breast care, menunjukkan bahwa dari 7 orang ibu nifas rata-rata mengalami peningkatan produksi ASI selama 7 hari yaitu sebesar 394,3 ml/24 jam. Perbandingan nilai rata-rata ibu nifas yang diberikan pijat oksitosin lebih cepat meningkatkan produksi ASI dibandingkan dengan ibu nifas yang diberikan breast care. Diharapkan pemberian pijat oksitosin dan breast care dapat dijadikan alternatif asuhan kebidanan terhadap peningkatan kelancaran produksi asi pada ibu nifas (post partum).
KESESUAIAN TAFSIRAN BERAT JANIN DENGAN RUMUS JOHNSON-TOSHACK DENGAN BERAT LAHIR BAYI DI PUSKESMAS BASARANG Murni, Dewi; Salmarini, Desilestia Dwi; Irawan, Angga; Hestiyana, Nita
JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Vol 11, No 1 (2025): APRIL 2025
Publisher : Universitas Ubudiyah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33143/jhtm.v11i1.4807

Abstract

Latar Belakang: Provinsi Kalimantan Tengah merupakan 10 provinsi dengan presentase kematian ibu dan bayi tertinggi di Indonesia. Berdasarkan data dari Dinas Kesehatan Provinsi Kalimantan Tengah pada tahun 2022 angka kematian ibu sebesar 146 per 100 kelahiran hidup dan angka kematian balita sebesar 9,0 per 1000 kelahiran hidup. Salah satu upaya yang dapat dilakukan untuk menekan angka kejadian BBLR adalah melakukan skrining saat kehamilan secara tepat dengan pengukuran tinggi fundus uteri (TFU). Metode sederhana yang dapat dilakukan oleh tenaga kesehatan adalah TFU adalah dengan rumus Johson- Toshack.Tujuan: menguji Kesesuaian Tafsiran Berat Janin dengan Rumus Johnson-Toshack dengan Berat Lahir Bayi di Puskesmas Basarang.Metode: Penelitian ini dilakukan menggunakan rancangan rancangan cross sectional menggunakan pendekatan Retrospektif. Populasi dalam penelitian ini adalah seluruh ibu bersalin di wilayah kerja Puskesmas Basarang dari bulan Oktober-November 2023 yang berjumlah 40 orang dengan usia kehamilan kisarannya 37-42 minggu. Sampel diambil dengan teknik Total Sampling.Analisis menggunakan Wilcoxon test.Hasil: Analisis dengan SPSS versi 23 didapatkan perbedaan antara taksiran berat badan janin dengan berat badan bayi baru lahir. Selisih rata-rata taksiran berat badan janin dengan berat badan bayi baru lahir adalah sebesar 49,37 gram. Sedangkan berdasarkan hasil uji Wilcoxon sign test terdapat angka p value 0,043 (<0,05) Simpulan: Ada kesesuaian antara taksiran berat badan janin menurut rumus Johnson Tausack dengan berat lahir bayi di Wilayah Kerja Puskesmas Basarang tetapi tidak signifikan dengan adanya perbedaan rata-rata 49,37 gram antara tafsiran berat janin dan berat badan bayi saat lahir. Kata Kunci: Tafsiran Berat Janin, Johnson Tausack
PENDAMPINGAN PEMBUATAN MODUL AJAR BIPA BERBASIS MEDIA DESAIN CANVA PADA MAHASISWA PBSI DI UNIVERSITAS MUHAMMADIYAH MAKASSAR Hestiaty; Munirah; Ratnawati; Murni, Dewi; Seubelan, Sartiny
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 4 No. 4 (2025): ABDIMAS PATIKALA
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v4i4.3189

Abstract

The mentoring activity in making Indonesian Language teaching modules for Foreign Speakers (BIPA) based on Canva design media aims to improve the skills of students of the Indonesian Language and Literature Education Study Program (PBSI) of Muhammadiyah University of Makassar in compiling effective and innovative teaching materials. Mentoring is carried out online through five stages, namely planning, training and practice, mentoring, evaluation, and implementation. The results of the activity show a significant increase in students' ability to design interesting and relevant BIPA teaching modules. As many as 90% of students succeeded in producing modules according to the criteria of interactive and aesthetic design. The evaluation showed that 85% of participants were satisfied with this activity. This finding confirms the importance of using Canva as a technology-based learning media to support creative and effective BIPA teaching, while introducing Indonesian culture to foreign learners.
Strengthening Qur'anic Education for Students at Rumah Tahfiz Al-Mukhlishun Through a Thematic Tahfiz Approach Murni, Dewi; Saputra, Indra; Kurniawan, Kurniawan; Hendra, Hendra; Hidayah, Zhiratul
Jurnal Masyarakat Mengabdi Vol. 2 No. 2 (2025): Article
Publisher : CV. Pustaka An Nur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62058/jumadi.v2i2.124

Abstract

This community engagement program aims to improve the quality of Qur'anic education at Rumah Tahfiz Al-Mukhlishun through a thematic tahfiz approach. The main challenge faced by the institution is the students' low contextual understanding of memorized verses and the use of conventional teaching methods. The program involved 10 students participating in 30 intensive training sessions over 10 days. The methodology included training, group mentoring, and structured thematic evaluations focusing on key topics such as monotheism, ethics, social relations, and Islamic law. The results indicated a significant improvement in students' memorization retention and thematic comprehension. Furthermore, this approach increased students' motivation and active engagement in learning. The program demonstrates that the thematic tahfiz approach serves as an innovative solution for making Qur'anic education more meaningful and applicable to daily life
Co-Authors AM, Rusydi Amaruddin Amaruddin, Amaruddin Anis Khoerunisa, Anis Antonny, Elfrida Ardiani Sulistiani Arif, Yulastri azilah, nur Dhelfiariani, Bestia Dwi Salmarini, Desilestia Dwina, Fitrani Emily, Emily Erawati, Sisri Ernawati, Eti Farhati, Nia Awra Fiddian khairudin Fridgo Tasman Galingging, Elizabeth Septiani G. Br Gianti, Ridhoul Wahidi Hafni Bachtiar Hendra Hendra Heri Enjang Syahputra Hestiaty Hevardani, Kelly Angelly Hidayah, Zhiratul Ilfa Khairina Indra Saputra Ira Mulya Sari Irawan, Angga Junaidi Junaidi khairudin, Fiddian Kurniawan Kurniawan M. Januar Ibnu Adham Mahfudz, Ali Maimunah, Maimunah Maisa, Esthika Ariany Mar’atus Sholihat, Aah Marwiyah, Leli Ma’mum, Nurcholish Mila Ermila Hendriyani, Mila Ermila Munawaroh, Emun Munirah Muthmainnah Muthmainnah Nariyah Nasrullah Nasrullah Nasrullah Nelwati, Nelwati Nency, Aprilya Nita Hestiyana, Nita Noer Hodijah, Siti Romlah Nur Anisa, Herlina Nurul Hasanah Oktaviani, Difitria Oxyandi, Miming Pangastuti, Kharisma Diani Pertiwi, Monica PURWANTI, WIWIT Putri Diana Putri, Zifriyanthi Minanda Rahma W, Nova Rahman, Aris RATNAWATI Ria Sudiana, Ria Rida Oktorida Khastini Ridhoul Wahidi Ridhoul Wahidi Riki Saputra, Riki Rini, Ageng Septa Sab’ngatun, Sab’ngatun Sahlan Mujtaba Samosir, Hottua Sasmita, Happi Seubelan, Sartiny Sidaria, Sidaria Sofyan Sulaiman Solehat, Solehat Sumiati, Iis Susmiati Susmiati Syafril Syafril Syafril Syofrianisda, Syofrianisda Wahyuni, Siska Yanthi Yanthi Yarman Yarman, Yarman Yerizon Yerizon Yuningsih, Endang Zain, Wardinatul Zakiyah