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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 Jurnal Ekonomi dan Bisnis Jurnal Abdi Citra 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 Decision Sciences, Operations Research & Management 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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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.
FAKTOR – FAKTOR PENDORONG MAHASISWA MEMILIH BERKARIR SEBAGAI KONSULTAN PAJAK (Studi Empiris Mahasiswa S1 Akuntansi) Intan Rahma Sari; Aura Zahra Al Januar; Nayla Regita Cahyani; Sri Putri Winingrum W.A; Muliyani
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.129

Abstract

This study aims to examine the influence of motivation, self-efficacy, and taxation knowledge on accounting students’ interest in pursuing a career as tax consultants. This research employs a quantitative approach with purposive sampling. Data were collected through questionnaires distributed to 100 accounting students. The independent variables in this study are motivation, self-efficacy, and taxation knowledge, while the dependent variable is career interest as a tax consultant. Multiple linear regression analysis is used to assess the relationship between the independent and dependent variables. The findings indicate that motivation, self-efficacy, and taxation knowledge significantly and positively affect students’ interest in pursuing a career as tax consultants.
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 Agnia Nabila Septiani Albayhaqqi Ilham Fujianto Aldifa Rizki Maulana Alya Budiantini Andi Muhammad Jagis Putra Anggela Pradiva Putri Anggun Aida Sholiha Asrida Gultom Aura Zahra Al Januar Azzahra Dwi Rizky Faradilla Baharuddin Saga Brivio Viryawan Sugianto Chiara Alyssa Yovina Putri Cipto Aji Kurniato Devhani Fitri Fatimah Nilam Sari Gea Khairunisa Irene Alya Poputra Karina Julianti Fikriah Kesha Nur Agnia Lely Fahzia Hidayati Mega Utami Basra Melisa Yenti Mochamad Fajri Sabekih Mugi Rahayuningsih Muhamad Lutfi Muhamad Taji Muhammad Rifqi Hidayat Muliyani Naena Devi Zulkarnaen Nagita Millania Putri Samudro Nailah Hanan Fathiyah Salma Nayla Regita Cahyani Nur Afrilia Ridwan Nur Akmal Rizky Oktobiansyah Siti Nur Septi Sri Putri Winingrum W.A Sri Putri Winingrun Syifa Nuraida Ulfa Fadhila Farhan Umayah Umi Hani Wulan Jumarti