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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Buletin Ilmiah Nagari Membangun Jurnal Media Akademik (JMA) Jurnal Akuntansi Dan Manajemen Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat EUFONI: Journal of Language, Literary, and Cultural Studies
Intan Rahma Sari
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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UPAYA PENCEGAHAN PENULARAN COVID-19 PADA MASYARAKAT KAMPUANG SUMUA KELURAHAN LADANG CAKIAH KOTA BUKITTINGGI Anggela Pradiva Putri; Mega Utami Basra; Melisa Yenti; Devhani Fitri; Intan Rahma Sari; Ulfa Fadhila Farhan
BULETIN ILMIAH NAGARI MEMBANGUN Vol 3 No 3 (2020)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v3i3.246

Abstract

Coronavirus Disease 2019 (Covid-19) is a new type of disease that humans have never previously identified. In Indonesia, every time there is an increase in cases of the impact of Covid-19. In fact, the spread of this virus has reached various areas, including West Sumatra (West Sumatra). In West Sumatra, the area with the highest cases in Padang City. The high number of cases of this virus's spread has resulted in the government implementing PSBB (Large-Scale Social Restrictions) regulations at the provincial level. For Bukittinggi, most people have jobs with daily wages, such as traders, public transport drivers, motorcycle taxi drivers, farmers, and others. The community complained about the impact of this PSBB, which resulted in the loss of their income for their daily needs. The purpose of this activity is to improve the community's food security through the distribution of necessities, increase public knowledge through leaflet media, and the provision of non-medical masks as an effort to prevent Covid-19 transmission. This activity was carried out in RT 04 Sumua Village, Ladang Cakiah Village, Aur Birugo Tigo Baleh District, Bukittinggi City. The activity method is counseling and giving leaflets, masks, and raw food packages. The results of activities carried out are in the form of counseling about Covid-19 to the people of Kampung Sumua in the form of leaflets distributed to the community directly to each house to avoid gatherings. Subsequently, masks were given as a form of prevention of Covid-19. The next effort was to provide direct assistance, namely distributing food packages to Sumua Village people, which were affected by the PSBB during the Covid-19 period in rice, eggs, cooking oil, and sugar, many as 40 packages. This activity can have a positive impact on the community by providing material assistance. The hope is that people can avoid Covid-19 and the spread of this virus in the future, and our lives can take place naturally.
PENGARUH PROFITABILITAS, DEBT COVENANT DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021 Intan Rahma Sari; Cipto Aji Kurniato
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i4.569

Abstract

This research is purposed to analyze and get the evidence empirically about the influence of profitability, Debt covenant and, transfer pricing to the tax avoidance. This research is used quantitative method to collect the data. The data from this research is secondary data that obtained through the annual report and finance reports through the company official websites. The population that used in this research is the thirteen companies that registered in the stock exchange from 2016 to 2021. The writer uses purposive sampling technique as a guideline to determine the sample. This research is also used descriptive statistical analysis, data panel regression analysis, classic assumption analysis, determination of coefficient analysis and, hiphotesis analysis that used Eviews program the twelfth version.
MELEK KEUANGAN DI ERA DIGITAL; SOSISALISASI INVESTASI & MENABUNG AMAN UNTUK GEN Z Ridwan Nur Akmal; Nagita Millania Putri Samudro; Asrida Gultom; Wulan Jumarti; Intan Rahma Sari
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 5 No. 1 (2025): PROSIDING DEDIKASI OKTOBER
Publisher : Universitas Pamulang

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

Abstract

Kegiatan pengabdian masyarakat ini dilatarbelakangi oleh rendahnya literasi keuangan di kalangan generasi Z, khususnya remaja yang tinggal di panti asuhan, yang rentan terhadap risiko pengelolaan keuangan yang buruk di era digital. Mitra dalam kegiatan ini adalah para remaja penghuni Panti Asuhan Nurul Hasanah yang sebagian besar belum memahami pentingnya menabung dan berinvestasi secara aman. Tujuan dari kegiatan ini adalah untuk meningkatkan pemahaman peserta mengenai literasi keuangan dasar, serta mengenalkan strategi menabung dan investasi yang tepat dan aman. Metode yang digunakan meliputi sosialisasi interaktif, diskusi kelompok, serta simulasi penggunaan aplikasi keuangan sederhana. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan peserta terkait pentingnya pengelolaan keuangan sejak dini, serta kemampuan dalam mengenali ciri-ciri platform investasi ilegal. Kesimpulannya, kegiatan ini memberikan dampak positif dalam meningkatkan kesadaran finansial remaja di panti asuhan. Saran ke depan adalah perlunya kegiatan pelatihan literasi keuangan dilakukan secara berkala dengan topik yang semakin mendalam, seperti pengelolaan anggaran bulanan, pengenalan produk keuangan syariah, dan strategi investasi jangka panjang. Selain itu, keterlibatan lembaga keuangan resmi sebagai pendamping. Kata Kunci: literasi keuangan; Gen Z; menabung; investasi digital; menabung aman; Panti Asuhan Nurul Hasanah;
MENGENAL DUNIA AKUNTANSI: PENGENALAN SOFTWARE ACCURATE UNTUK SISWA SMK MITRA PEMBANGUNAN Albayhaqqi Ilham Fujianto; Mochamad Fajri Sabekih; Muhammad Rifqi Hidayat; Rizky Oktobiansyah; Intan Rahma Sari
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/4x8v4s49

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk menjawab kebutuhan siswa SMK Mitra Pembangunan Jakarta Selatan dalam memahami teknologi akuntansi modern yang semakin banyak digunakan pada dunia industri. Latar belakang program ini berangkat dari observasi awal bahwa siswa masih memiliki keterbatasan dalam mempraktikkan akuntansi berbasis komputer, khususnya penggunaan software Accurate. Masalah utama mitra adalah ketidaktahuan dan kurangnya kemampuan siswa dalam mencatat transaksi sampai menyusun laporan keuangan secara digital, sehingga kompetensi mereka belum sesuai dengan tuntutan pasar kerja. Tujuan pengabdian ini adalah memberikan pemahaman dasar tentang akuntansi digital serta meningkatkan keterampilan siswa dalam mengoperasikan software Accurate. Metode pelaksanaan dilakukan melalui penyuluhan teori, demonstrasi fitur Accurate, serta praktik langsung menggunakan studi kasus transaksi sederhana. Kegiatan juga dilengkapi sesi diskusi dan pendampingan intensif agar siswa mampu memahami tahapan pencatatan hingga pelaporan. Hasil kegiatan menunjukkan peningkatan signifikan pada kemampuan siswa dalam membuat database perusahaan, mencatat transaksi penjualan dan pembelian, mengelola persediaan, dan menghasilkan laporan keuangan melalui sistem. Siswa juga menunjukkan peningkatan motivasi dan kepercayaan diri dalam menggunakan software akuntansi. Kesimpulannya, program ini efektif dalam meningkatkan pemahaman dan keterampilan akuntansi digital siswa SMK. Saran ke depan adalah perlunya pelatihan lanjutan tingkat menengah dan kerja sama berkelanjutan untuk memperkuat kompetensi teknologi akuntansi di lingkungan sekolah.
SMART FINANCIAL LITERACY: STRATEGI GEN Z MENGELOLA KEUANGAN DIGITAL Chiara Alyssa Yovina Putri; Karina Julianti Fikriah; Nur Afrilia; Syifa Nuraida; Intan Rahma Sari
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/g5bwsg19

Abstract

Di Indonesia, perhatian terhadap literasi keuangan digital bagi generasi Z masih tergolong minim. Akibatnya, banyak dari mereka yang belum memiliki kemampuan yang baik dalam menabung, mengatur uang yang tersimpan di platform digital, maupun mengambil keputusan keuangan secara sadar dan bijak. Program Pengabdian Mahasiswa kepada Masyarakat (PMKM) ini diselenggarakan sebagai bentuk kontribusi nyata dalam meningkatkan pendidikan keuangan digital sekaligus memberikan pengalaman belajar yang lebih menarik bagi siswa-siswi SMK Letris Indonesia 2. Materi yang diberikan mencakup Needs vs Wants, Overspending, pinjaman online ilegal, serta keamanan data pribadi dalam keuangan digital. Seluruh materi disampaikan melalui metode Interactive Learning Approach yang memadukan storytelling dan aktivitas interaktif. Hasil pelaksanaan kegiatan menunjukkan bahwa pendekatan ini mampu meningkatkan minat dan pemahaman siswa mengenai literasi keuangan digital serta pentingnya penerapan dalam kehidupan sehari-hari. Program ini juga membantu siswa mulai membangun kebiasaan positif, seperti rutin menabung dan menghindari perilaku konsumtif di platform digital. Melalui pendampingan langsung, siswa belajar bahwa uang digital bukan hanya untuk dibelanjakan, tetapi juga dapat diatur dengan bijak untuk mendukung tujuan dan impian mereka di masa mendatang.
DARI IDE MENJADI NILAI EKONOMI: BELAJAR WIRAUSAHA SEDERHANA MELALUI KERAJINAN TANGAN Aldifa Rizki Maulana; Muhamad Taji; Brivio Viryawan Sugianto; Andi Muhammad Jagis Putra; Intan Rahma Sari
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/xccvj810

Abstract

Di Indonesia, minat wirausaha pada pelajar sekolah menengah masih tergolong rendah karena kurangnya pengalaman langsung serta pembelajaran praktik mengenai cara memulai usaha sederhana. Banyak siswa hanya mengenal konsep uang sebagai alat membeli kebutuhan, namun belum memahami bagaimana uang dapat dihasilkan melalui kreativitas serta kemampuan membaca peluang kecil di sekitar mereka. Oleh karena itu, kegiatan Pengabdian Mahasiswa kepada Masyarakat (PKM) ini disusun sebagai kontribusi nyata untuk menumbuhkan pemahaman tersebut, khususnya melalui praktik wirausaha sederhana berbasis kerajinan gantungan kunci. Pada kegiatan ini, siswa diperkenalkan pada proses dasar pembentukan produk bernilai jual, mulai dari pengolahan kawat bulu menjadi bentuk menarik hingga menghasilkan gantungan kunci siap pakai. Penyampaian materi dilakukan melalui demonstrasi langsung, penghitungan Harga Pokok Produksi (HPP), serta diskusi ringan mengenai cara menentukan harga jual dan keuntungan usaha. Pendekatan ini dipilih agar siswa tidak hanya memahami teori, tetapi juga melihat alur wirausaha dari bahan mentah hingga menjadi barang bernilai ekonomi. Hasil pelaksanaan menunjukkan bahwa pembelajaran visual dan praktik mampu meningkatkan antusiasme serta pemahaman siswa mengenai wirausaha kecil. Mereka menyadari bahwa modal tidak perlu besar dan kreativitas dapat menjadi sumber pendapatan nyata. Kegiatan ini mendorong siswa untuk berani berinovasi serta memahami bahwa uang tidak hanya dibelanjakan, tetapi juga dapat dihasilkan melalui karya sederhana
Representations of Hybridity in Aquaman (2018): A Postcolonial Reading Anggun Aida Sholiha; Azzahra Dwi Rizky Faradilla; Fatimah Nilam Sari; Intan Rahma Sari; Nailah Hanan Fathiyah Salma; Umi Hani
EUFONI: Journal of Language, Literary, and Cultural Studies Vol. 9 No. 1 (2025): EUFONI: Journal of Language, Literary and Cultural Studies
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/efn.v9i2.56439

Abstract

This study examines the representation of hybridity in the film Aquaman (2018), directed by James Wan, through the lens of Homi K. Bhabha’s postcolonial theory. While existing studies on Aquaman predominantly focus on mythological themes, heroism, or visual spectacle, limited attention has been given to its portrayal of postcolonial identity formation and hybridity. The purpose of this research is to analyze how hybridity is constructed through the main character, Arthur Curry, whose identity emerges from his dual belonging to the human world and the Atlantean realm. Employing a qualitative descriptive method, this study analyzes key scenes, narrative moments, and character dialogues that explicitly depict Arthur Curry’s negotiation of identity between two cultural worlds. The findings reveal that hybridity functions as the central mode of identity formation in Arthur Curry’s character. His identity is articulated through an in-between position marked by cultural ambivalence and an unstable sense of belonging. The interaction between the surface world and Atlantis further operates as a third space that enables the negotiation of meaning and challenges rigid binary oppositions. Moreover, Arthur’s character development demonstrates identity as a dynamic process of becoming, in which hybridity is continuously shaped and redefined rather than fixed. Overall, this study concludes that Aquaman (2018) can be understood as a postcolonial cultural text that represents hybridity as a fluid and ongoing process of identity formation within popular cinema.
PENGARUH PEMAHAMAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PENGGUNA E-COMMERCE Muhamad Lutfi; Intan Rahma Sari
Jurnal Akuntansi Dan Manajemen Vol 37 No 1 (2026): JAM Vol 37 No 1 April 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i1.173

Abstract

This study aims to empirically examine the effect of tax understanding, tax socialization, and tax sanctions on taxpayer compliance among e-commerce users, particularly online business actors on the Tokopedia platform in Tangerang. This research employs a quantitative method with an associative approach. Primary data were collected through questionnaires using a Likert scale distributed to 100 respondents selected through purposive sampling. Data analysis was conducted using multiple linear regression along with classical assumption tests. The results indicate that partially, tax understanding and tax sanctions do not have a significant effect on taxpayer compliance, although both show a positive relationship. In contrast, tax socialization has a positive and significant effect and is the most dominant factor in improving compliance. Simultaneously, all variables influence taxpayer compliance. These findings highlight the importance of effective tax socialization strategies in increasing awareness and compliance in the e-commerce sector.
DETERMINASI NILAI PERUSAHAAN: PERAN STRUKTUR MODAL, RISIKO KEUANGAN, DAN KEPEMILIKAN MANAJERIAL Umayah; Intan Rahma Sari
Jurnal Akuntansi Dan Manajemen Vol 37 No 1 (2026): JAM Vol 37 No 1 April 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i1.174

Abstract

This study aims to analyze the effect of capital structure, financial risk, and managerial ownership on firm value. Firm value is proxied by Price to Book Value (PBV), while the independent variables include capital structure, financial risk, and managerial ownership. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sampling technique used is purposive sampling, resulting in nine companies as the research sample. The data were analyzed using panel data regression with EViews 12 software, including descriptive statistical analysis, classical assumption tests, model selection (Common Effect Model, Fixed Effect Model, and Random Effect Model), and hypothesis testing. The results indicate that capital structure, financial risk, and managerial ownership simultaneously affect firm value. However, partially, only financial risk has a significant effect on firm value, while capital structure and managerial ownership do not have a significant effect. These findings suggest that financial risk is a key factor considered by investors in evaluating firm value, particularly in the property and real estate sector.
Co-Authors Albayhaqqi Ilham Fujianto Aldifa Rizki Maulana Andi Muhammad Jagis Putra Anggela Pradiva Putri Anggun Aida Sholiha Asrida Gultom Azzahra Dwi Rizky Faradilla Brivio Viryawan Sugianto Chiara Alyssa Yovina Putri Cipto Aji Kurniato Devhani Fitri Fatimah Nilam Sari Karina Julianti Fikriah Mega Utami Basra Melisa Yenti Mochamad Fajri Sabekih Muhamad Lutfi Muhamad Taji Muhammad Rifqi Hidayat Nagita Millania Putri Samudro Nailah Hanan Fathiyah Salma Nur Afrilia Ridwan Nur Akmal Rizky Oktobiansyah Syifa Nuraida Ulfa Fadhila Farhan Umayah Umi Hani Wulan Jumarti