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All Journal Jurnal Pendidikan dan Pengajaran Edutech Ar-Raniry, International Journal of Islamic Studies CITIZEN CHARTER Wahana Didaktika Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Online Mahasiswa (JOM) Bidang Ilmu Keperawatan Jurnal Pendidikan Islam WARTA Jurnal Riset Gizi Tadrib: Jurnal Pendidikan Agama Islam EL-IDARE: JURNAL MANAJEMEN PENDIDIKAN ISLAM Pendidikan Kewarganegaraan JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Manajemen Pendidikan Sistemasi: Jurnal Sistem Informasi International Journal of Artificial Intelligence Research Titian Ilmu: Jurnal Ilmiah Multi Sciences Jurnal Ilmiah Peuradeun Union: Jurnal Ilmiah Pendidikan Matematika QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Indonesian Journal of Science and Mathematics Education JPI Journal of Honai Math Pendas : Jurnah Ilmiah Pendidikan Dasar SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan IQRO: Journal of Islamic Education Al-I'tibar : Jurnal Pendidikan Islam Edukasi Islami: Jurnal Pendidikan Islam Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL EDUCATION AND DEVELOPMENT Indonesian Journal of Medicine LINGUISTIK : Jurnal Bahasa dan Sastra JURNAL PENDIDIKAN TAMBUSAI Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat FIKRAH Citra Delima Scientific journal of Citra Internasional Institute Journal on Education AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM JKM (Jurnal Kebidanan Malahayati) JETL (Journal Of Education, Teaching and Learning) Jurnal Bidan Komunitas Jurnal Ilmiah Mandala Education (JIME) IJoASER (International Journal on Advanced Science, Education, and Religion) MEDIA INFORMASI Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis COLLASE (Creative of Learning Students Elementary Education) Jurnal Isema : Islamic Educational Management Mudir : Jurnal Manajemen Pendidikan Imtiyaz : Jurnal Ilmu Keislaman Cakrawala Pedagogik Jurnal GeoEkonomi Bahtera Indonesia; Jurnal Penelitian Bahasa dan Sastra Indonesia Midwifery and Nursing Research (MANR) International Journal of Financial, Accounting, and Management SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Syntax Idea KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Riayah: Jurnal Sosial dan Keagamaan Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Ilmuna: Jurnal Studi Pendidikan Agama Islam An Naba Jurnal Pemikiran dan Penelitian Pendidikan Islam JIIP (Jurnal Ilmiah Ilmu Pendidikan) JURNAL MANAJEMEN PENDIDIKAN Jurnal Aisyah : Jurnal Ilmu Kesehatan Sriwijaya Journal of Surgery At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam Indonesian Journal of Global Health research INCARE Jurnal Mu'allim IJGIE (International Journal of Graduate of Islamic Education) Wedana: Jurnal Kajian Pemerintahan, Politik, dan Birokrasi International Journal Of Science, Technology & Management (IJSTM) Pasundan International of Community Services Journal (PICS-J) Business Preneur : Jurnal Ilmu Administrasi Bisnis Jurnal Kesehatan Tambusai International Journal of Educational Research and Social Sciences (IJERSC) Guiding World : Jurnal Bimbingan dan Konseling Edible : Jedb Munaddhomah: Jurnal Manajemen Pendidikan Islam LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Jurnal Manajemen dan Bisnis Journal Corner of Education, Linguistics, and Literature Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam PROFETIK: Jurnal Mahasiswa Pendidikan Agama Islam EDUBIOLOCK Bulletin of Science Education JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Midwinerslion : Jurnal Kesehatan STIKes Buleleng Journal of Education Research INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Ensiklopedia: Jurnal Pendidikan dan Inovasi Pembelajaran Saburai Jurnal Al-Qiyam Jurnal Tana Mana Edu Sociata : Jurnal Pendidikan Sosiologi Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal Research in Islamic Education Jurnal Manajemen Pendidikan Islam Al-Munadzomah Tadbiruna: Jurnal Manajemen Pendidikan Islam Agrita Jurnal Ilmu Pendidikan Indonesia JYRS: Journal of Youth Research and Studies International Journal of Public Health Excellence (IJPHE) Metakognisi : Jurnal Kajian Pendidikan Edukasiana: Jurnal Inovasi Pendidikan Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Pengabdian Masyarakat Waradin Al-Istinbath: Jurnal Hukum Islam POACE: Jurnal Program Studi Administrasi Pendidikan Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Salingka Abdimas Jurnal Profesi Pendidikan (JPP) Jurnal Riset Rumpun Agama dan Filsafat JURNAL MUARA PENDIDIKAN Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Masyarakat Mengabdi Nusantara Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Kharisma: Jurnal Administrasi dan Manajemen Pendidikan Health Research Journal of Indonesia Journal of Advanced Islamic Educational Management Pena Wimaya Hijaz: Jurnal Ilmu-Ilmu Keislaman Jurnal Ilmiah Dan Karya Mahasiswa Edukasi Masyarakat Sehat Sejahtera (EMaSS) Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis JURNAL SMART ANKes Citra Delima Scientific journal of Citra Internasional Institute Jurnal Pengabdian Masyarakat Indonesia Sejahtera Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Jurnal Hukum Ekonomi Syariah Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi WOMB Midwifery Journal Jurnal Krakatau (Indonesian of Multidiciplinary Journal) Jurnal Pendidikan Agama Islam Blantika : Multidisciplinary Journal Jurnal Pengabdian Sosial Jurnal Riset Gizi Indonesian Journal of Multidisciplinary Scientific Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan TARBIYATUL ILMU: Jurnal Kajian Pendidikan EduInovasi: Journal of Basic Educational Studies Jurnal Budi Pekerti Agama Islam Jurnal Multidisiplin Indonesia Jurnal Intelek Insan Cendikia JISE SAMBARA: Jurnal Pengabdian Kepada Masyarakat Fundamentum: Jurnal Pengabdian Multidisiplin International Journal of Educational Evaluation and Policy Analysis Buffer Informatika Proceeding Of International Conference On Education, Society And Humanity Moral : Jurnal Kajian Pendidikan Islam Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Panggung Kebaikan : Jurnal Pengabdian Sosial Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat Jurnal Ilmu Multidisiplin J-CEKI Visioner : Jurnal Manajemen dan Bisnis Jurnal Riset Gizi Al I'tibar Jurnal Pendidikan Islam Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah Jurnal Ilmiah Manajemen Dan Kewirausahaan Indonesian Journal of Creative Business and Technology Jurnal Pendidikan Islam Al Ikhlas Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Balance: Jurnal Ekonomi Fikrah : Jurnal Pendidikan Agama Islam Jurnal Indonesia Kajian Pendidikan Islam Indonesian Journal of Islamic Studies Edumaspul: Jurnal Pendidikan Jurnal Pelita Pendidikan
Siti Patimah
Universitas Negeri Islam Raden Intan Lampung
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Analisis wacana kritis Van Dijk pada pemberitaan media online Lampung “Manajemen konflik kasus kekerasan di UIN Raden Intan Lampung” Ana Yunita, Ana Yunita Pratiwi; Siti Patimah; Rumadani Sagala
JOURNAL OF INTERDISCIPLINARY SCIENCE AND EDUCATION Vol 1 No 1 (2021): Journal of Interdisciplinary Science and Education
Publisher : STIES ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jise.v1i1.9

Abstract

This study aims to describe the description of conflict management in cases of sexual violence at UIN Raden Intan Lampung by looking at how organizational leaders identify conflicts, factors that cause conflict, choose strategies in handling conflicts and the impact of conflicts in sexual violence cases. This research is qualitative research with data collection using the documentation of several local online media in Lampung. The results showed that organizational leaders identified sexual harassment conflicts as individual problems that developed into inter-organizational conflicts. The partisanship of the leadership of UIN Raden Intan Lampung on one of the conflicting parties triggered the latent conflict to be brought to the surface and led to an increase in the involvement of others. Cases of sexual harassment are related to situations of social injustice caused by gender differences. The conflict management approach is carried out with a strategy of calming (smoothing), accommodating, avoiding through top management communicators. Organizational rehabilitation efforts by establishing standard operating procedures for student services. Rehabilitation as social and mental reconciliation of female students who are victims has not been a concern in its management.
Increasing Teacher Work Discipline through the Leadership of the School Principal Khofifah, Lutfi; Patimah, Siti; Kausar, Shakila; Fradito, Aditia
Kharisma: Jurnal Administrasi dan Manajemen Pendidikan Vol. 2 No. 2 (2023): Administrasi dan Manajemen Pendidikan
Publisher : Perkumpulan Dosen Tarbiyah Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59373/kharisma.v2i2.27

Abstract

This article aims to obtain information and find out the efforts of the madrasa head in improving teacher work discipline. The research method used is descriptive qualitative with the type of field research (field research). Data collection techniques namely observation, interviews, and documentation. The data sources in this study used primary data, namely data sources collected directly from informants, namely the head of the madrasah, deputy head of curriculum, and educators. while secondary data sources are documentation data and other supporting data obtained from madrasas. Data validity was tested by source triangulation and technique triangulation. Data analysis in this study used data reduction, data presentation, and conclusions. The results in this study indicate that: the efforts of the madrasa head to improve the work discipline of teachers in Madrasah Aliyah Mathlaul Anwar, Tanggamus Regency, include: 1) implementing supervision of the rules that have been made by the teacher at work, 2) applying discipline to teachers strictly in imposing sanctions, 3) Increasing teacher work discipline in class attendance, 4) Providing motivation and good examples to teachers in enforcing work discipline, 5) Providing incentives to teachers who have high work discipline in schools, 6) Efforts to increase teacher discipline by the teacher himself.
MANAJEMEN PENERIMAAN SANTRI BARU DI PONDOK PESANTREN DARUL ITTIHAD KABUPATEN KAMPAR PROVINSI RIAU TAHUN 2024 Budiyono, Aan; Patimah, Siti; Hidayah, Nur; Arung Arafah, A. Lathief
TADBIRUNA: Jurnal Manajemen Pendidikan Islam Vol 4 No 2 (2025): TADBIRUNA
Publisher : Program Studi Manajemen Pendidikan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/jurnalmanajemenpendidikanislam.v4i2.1450

Abstract

This study aims to determine how the management of admission of new students at Darul Ittihad Boarding School Kampar Regency, Riau Province. The research method used is descriptive method using a qualitative approach. The techniques used in data collection are observation, interview, and documentation. Data were obtained from observations and interviews with the subjects of this study, namely the head of the islamic boarding school, the chairman of the new student admission committee, and several new student admission committee members at Darul Ittihad Boarding School Kampar Regency, Riau Province. The results of this study indicate that, the management activities of new student admission include the admission planning process and the implementation of new student admission. The process of implementing new student admission activities at Darul Ittihad Boarding School Kampar Regency, Riau Province includes: a) Formation of the New Student Admission Committee. b) Meeting of the New Student Admission Committee. c) Making and installing admission announcements. d) Registration Process. e) Selection. f) Determination of accepted students. g) Announcement of accepted students. h) Re-registration i) New Student Orientation (Matsaba) and the last process, namely; j) Evalution
PENGARUH PENDIDIKAN AGAMA ISLAM TERHADAP MORAL MORAL REMAJA Jumaidi; Fath, Dahlawi; Patimah, Siti; Ali, M. Makhrus; Arung Arafah, Latief
TADBIRUNA: Jurnal Manajemen Pendidikan Islam Vol 3 No 1 (2023): TADBIRUNA
Publisher : Program Studi Manajemen Pendidikan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/jurnalmanajemenpendidikanislam.v4i2.1592

Abstract

Islamic religious education has an important role in shaping the morals of adolescents. During adolescence, individuals are in a critical phase of development where moral and ethical values begin to form, especially within themselves. Islamic religious education teaches guidelines about good behavior, moral values, and ethical principles that direct teenagers to differentiate between right and wrong. Through learning these values, teenagers are expected to be able to develop positive characters such as honesty, responsibility and politeness, as well as avoid negative behavior. This study aims to analyze the influence of Islamic religious education on teenage morals using a survey method of a number of respondents. The results of the research show that Islamic religious education significant. In improving adolescent morality, especially in the aspects of discipline, empathy and social behavior. Therefore, Islamic religious education is an important factor in moral development, teenagers who are moral and able to behave in accordance with religious teachings and social values
PENERAPAN MODEL TIPE STAD DALAM MENINGKATKAN KEAKTIFAN BELAJAR PESERTA DIDIK KELAS VI SDS SOEKARNO HATTA Subekti, Rahmat; Mastur; Patimah, Siti; Ali, M. Makhrus; Arung Arafah, Latief
TADBIRUNA: Jurnal Manajemen Pendidikan Islam Vol 3 No 2 (2024): TADBIRUNA
Publisher : Program Studi Manajemen Pendidikan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/jurnalmanajemenpendidikanislam.v4i2.1595

Abstract

This research was motivated by the lack of active learning of students in Islamic Religious Education subjects especially on Asmaul Husna material and the teacher has not found a learning method or model that is appropriate to the Asmaul Husna material in increasing students' learning activeness. The formulation of this problem is: Can the application of the STAD type cooperative learning model increase learning activity in Islamic Religion subjects for Class VI students? The subjects in this research were 20 class VI students. Meanwhile, the aim of this research is the application of the STAD type cooperative learning model to increase student learning activity in Islamic Religion subjects for Class VI students. The STAD type cooperative learning model is a learning model carried out by actively implementing students in learning through observing, asking questions, discussing and presenting the results of the discussion. The author uses this learning model in Islamic Religious Education subjects
TANTANGAN DAN MASALAH PEMBELAJARAN PENDIDIKAN AGAMA ISLAM DENGAN METODE BLENDED LEARNING DI SDN 02 OGAN JAYA KECAMATAN SUNGKAI UTARA KABUPATEN LAMPUNG UTARA Sobirin; Abearto, Renol; Patimah, Siti; Sajdah, Meilisa; Arung Arafah, A. Latief
TADBIRUNA: Jurnal Manajemen Pendidikan Islam Vol 3 No 1 (2023): TADBIRUNA
Publisher : Program Studi Manajemen Pendidikan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/jurnalmanajemenpendidikanislam.v4i2.1596

Abstract

The challenges and problems of learning Islamic religious education are two fundamental aspects that are interrelated in determining The purpose to be achieved in this study is to find out and study more deeply related to the challenges and problems of learning Islamic Religious Education with the blended learning method at SDN 02 Ogan Jaya. Based on the analysis of the data, the results of the study are the implementation of Islamic Religious Education learning with the blended learning method at SDN 02 Ogan Jaya. Ogan Jaya Village, North Sungkai District, North Lampung Regency It still needs to be developed and needs the cohesiveness of educators and students in the learning process. The blended learning-based learning method is very appropriate to be carried out at SDN 02 Ogan Jaya, but it is still constrained by an inadequate internet network, only a few towers stand in a rural area, especially in the village of Ogan Jaya at the location of SDN 02 Ogan Jaya. This study aims to identify the challenges and problems of learning Islamic religious education at SDN 02 Ogan Jaya The results of the study show that the challenges and problems of learning Islamic Religious Education with the blended learning method are very effective and harmonious to be able to overcome these challenges and problems so that a conducive and fun learning environment can be created, thus a quality generation will be formed
PENANAMAN NILAI-NILAI AGAMA ISLAM MELALUI MEDIA VIDEO PEMBELAJARAN PADA ANAK USIA DINI DI TK AL-MUHAJIRIN LAMPUNG UTARA Muryati, Rita; Sari Wulan , Oppi; Patimah, siti; Ali, M. Makhrus; Arung Arafah, A. Latief
TADBIRUNA: Jurnal Manajemen Pendidikan Islam Vol 2 No 1 (2022): TADBIRUNA
Publisher : Program Studi Manajemen Pendidikan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/jurnalmanajemenpendidikanislam.v4i2.1597

Abstract

The instillation of Islamic religious values in early childhood is a fundamental step in character building. Video media as an interactive learning tool offers an innovative and effective approach in delivering these values. This article discusses the use of video media in instilling Islamic religious values in early childhood at Al Muhajirin Kindergarten in Lampung Utara, as well as the positive impacts produced. Using a qualitative approach, this study analyzes the effectiveness of video media in enhancing understanding and application of Islamic values among children at Al Muhajirin Kindergarten in Lampung Utara. The study results show that videos can increase children's interest and engagement in learning. Videos with interesting and relevant content can influence children's attitudes towards positive values such as honesty and compassion. However, the involvement of parents and teachers remains important in guiding and ensuring appropriate content. This study provides new insights into the use of technology in religious education and highlights the importance of collaboration between technology and educators to achieve optimal learning outcomes
Urgensi Menghilangkan Islamophobia Demi Kelancaran Implementasi Moderasi Beragama di Kehidupan Masyarakat Sukatin, Sukatin; Sawitry, Maryanti; Rahma, Rahma; Patimah, Siti
Blantika: Multidisciplinary Journal Vol. 2 No. 1 (2023): Reguler Issue
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v2i1.69

Abstract

Tulisan ini bertujuan mendeskripsikan dan memahami ekstensi moderasi beragama dalam menghilangkan klaim Islamophobia terutama di kalangan masyarakat minoritas yang menganut agama Islam. Metode yang digunakan yaitu riset perpustakaan (Library Research). Latar belakang pembahasan ini ialah tentang tindakan ekstrem sekelompok oknum yang mengatasnamakan kebenaran agama berbentuk kecemasan yang menghasilkan klaim Islamophobia. Seperti fenomena bom bunuh diri yang dianggap sebagai jihad atau istishadiyah. Padahal tindakan ekstrem yang berujung konflik, deskriminasi, dan penistaan agama tidak ada diajarkan dalam agama Islam. Justru agama Islam adalah agama yang rasional, mengajak kebaikan dan perdamaian, dan agama yang dapat diasimilasi dengan budaya baru. Bahkan konsep dari agama Islam itu sendiri adalah rahmatan lil’alamin. Oleh karena itu upaya menghilangkan klaim Islamophobia dalam mengimplementasikan moderasi beragama sangatlah penting. Wujud urgensi moderasi beragama dalam perspektif Islam antara lain menghilangkan ekstrimisme dalam agama, mencegah fanatisme golongan dan meningkatkan sikap toleransi terhadap keberagaman agama (tasamuh).
PENGARUH LIKUIDITAS, LEVERAGE DAN PROBABILITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Haripin, Haripin; Patimah, Siti; Agnes Kurnia T, Gabriella; Fatmawati, Susan; Ristiani, Elsya
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.551

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas (current ratio), leverage (debt to equity ratio), dan profitabilitas terhadap financial distress. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penetuan sampel menggunakan metode purposive sampling dengan total sampel 9 perusahaan dengan jumlah observasi 45. Data yang dikumpulkan menggunakan data sekunder. Teknik analisis yang digunakan adalah analisis regresi linear berganda dan pengujian data menggunakan Program SPSS 25. Hasil penelitian menunjukkan bahwa (1) current ratio secara parsial berpengaruh negatif dan signifikan tehadap financial distress (2) debt to equity ratio secara parsial berpengaruh negatif dan signifikan terhadap financial distress (3) return on asset secara parsial tidak berpengaruh negatif dan tidak signifikan terhadap financial distress, dan (4) current ratio, debt to equity ratio dan return on asset secara simultan berpengaruh signifikan terhadap financial distress.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI YANG TERDAFTAR DI BEI : THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND SALES GROWTH ON TAX AVOIDANCE IN PHARMACEUTICAL SUBSECTOR MANUFACTURING COMPANIES LISTED ON THE BEI  Sollekah, Mar’atus; Patimah, Siti; Handayani, Lilik
Visioner : Jurnal Manajemen dan Bisnis Vol 13 No 01 (2024): Visioner: Jurnal Manajemen dan Bisnis (April 2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52630/jmbv.v13.i01.5

Abstract

Tujuan dari penelitian ini adalah untuk memberikan bukti empiris tentang pengaruh profitabilitas, leverage, ukuran perusahaan dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan manufaktur subsektor farmasi yang terdaftar di BEI periode 2015-2021. Penghindaran pajak diproksikan menggunakan Cash Effective Tax Ratio (CETR), Profitabilitas diproksikan menggunakan rumus Return on Asset (ROA), leverage diproksikan menggunakan Debt to Equty Ratio (DER), ukuran perusahaan diproksikan menggunakan Ln (total aset) dan pertumbuhan penjualan. Jenis penelitian yang digunakan adalah kuantitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan dibantu aplikasi SPSS versi 25. Populasi dalam penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2015-2021 yang terdiri dari 11 perusahaan. Penentuan sampel menggunakan metode purposive sampling dengan total sampel 35 sampel dari 5 perusahaan yang terpilih. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap penghindaran pajak, leverage tidak berpengaruh positif dan tidak signifikan terhadap penghindaran pajak, ukuran perusahaan tidak berpengaruh positif dan tidak signifikan terhadap penghindaran pajak, pertumbuhan penjualan tidak berpengaruh positif dan tidak signifikan terhadap penghindaran pajak. 
Co-Authors A. Gani A. Gani, A. A. Gani, A. Gani A. Latief Arung Arafah A. Latief Arung Arafah A.Latief Arung Arafah Aam Rifaldi Khunaifi Aan Ansori Abda Abda Abdillah, Mahmudi Abdul Halim Nasution Abdul Latief Arung Arafah Abdul Mukti Abdullah Sabaruddin Abdullah, Budi Abdullah, Burhan Abdurakhman Abdurakhman Abearto, Renol Achi Rinaldi Achmad Farid Ade Farid Hasyim Ade Salahudin Permadi Adia Lestari Aditia Febriansya Adnani, Latifah Adriadi, Rekkaza Airimbang Aeni S, Hilya Afifatun , Siti Afrila Putri Nasution Afriza, Ayu Agnes Kurnia T, Gabriella Agnes Kurnia Tjahjono, Gabriella Agus Jatmiko Agus Pahrudin Agustina, Sopia Ahmad Ahmad Ahmad Fauzan Ahmad Fauzan Ahmad Fauzi Hasibuan Ahmad Isnaeni Ahmad Jubaedi Ahmad Lughowi, Rifyal Ahmad Lugowi, Rifyal Ahmad Solihin Ai Wati Aini, Nun Ainun Nisa Putri Pratiwi Aisyah Khumairo Ajo Dian Yusandika Al Husaini, Muhammad Albert Lumbu AlHafiz, Habib Ali Murtadlo Ali Zainal Abidin Ali, M Makhrus Ali, M. Makhrus Alimuddin A Djawat Alirmansyah AMANAH, SEKAR WULAN Ambar, Rr Cantika Dwi Amelia, Nanda Amienulloh, Azka Amiruddin Amiruddin Amiruddin Amiruddin Ana Yunita, Ana Yunita Pratiwi Ana Yusriah Dalimunthe Andi Thahir Andi Warisno Andi Warisno Andini, Resti Andri Krisnandi Somantri, Andri Krisnandi Anengsih, Aan Anggia, Rifka Ayu Anggini, Viggy Ani Mulyani Anis Zohriah Anita Anita Anjani D, Dyane Anna Nur Faidah Anwarsani Anwarsani Any Sawheri Gading Apriansyah, Agus Aprianti, Nurul Azmi Apriyanto, Reza Arabiah, Arabiah ARAFAH , A. LATIEF ARUNG Arafah, A Latief Arung Arafah, A Latif Arung Arafah, A. Latief Arung Arbansyah Arbansyah Ariani, Septi Arif Fakih Firdaus Armah Armizi Armizi Arung Arafah, A. Lathief Arung Arafah, A. Latief Arung Arafah, Latief Aryani, Rida Asep Marfu Asep Saepurrohman Aslamiyah, Nurul Asmara Dewi Asmara Dewi Asrin Asrin Astuti, Siwi Atiyah Auladi, Jihaduddin Akbar Aulia Khofifah Syamsuri Ayu, Naia Kusumaning Ayudita Ayunira, Lia Martha Azahra Ashilah Azmi Safroni B, Suwarno Bachtiar, Machdum Baskoro Wicaksono, Baskoro Basuki Sigit Priyono Basuni, Raden Ruli Bedi, Firman Bedi, Fisman Budiarti, Yati Budiyono, Aan Chairul Amriyah Chairul Amriyah Chandra, Adika Chandrawasi, Petrus Christabel Tirtadjaya Cici Supiah Cut Karina Putri Dani Prasetyo Daniati, S. Daniati, Susan Darmi, Darmi Darussalam Malik Darwis Mustakim Dasep Supriatna Dasim Budimansyah, Prayoga Bestari, Redi Yamanto, Dasim Budimansyah, Dasir, Dasir Dede Nurul Qomariah Dede Puspa Pujia Deden Makbulloh Deden Makbuloh Dedy Yansyah Deka Meuthia Novari Deka Meuthia Novari Desti Natalia Deti Elice Dewi Ningsih, Dewi Dian Anggeraini Dika Merlianda Dilla, Laila Farah Dini Marissa Dinia, Sofie Diplan Diplan Djoko Setyadi Eci Julianti Efendy, Noor Eki Pauziansah Elia, Sukma Elwardi Hasibuan, Elwardi Eneng Muslihah Erniza Tri Kurniati Ersani, Yunita Citra Erta Yulita Eti Hadiati Eunice Widyanti Setyaningtyas Eva Mustikasari Eva Mustikasari Fadillah Utami Fahmi Ihsanudin Iskandar Fahrina Yustiasari Liriwati Faizal Chan Farhan Azima Farida Farida Farida Farizi, AL Fath, Dahlawi Fatmawati, Susan Fauzan, Akhmad Asri FAUZI Fauzy, Teddy Hikmat Fendy Yulianto Ferdi Iwanda Firdianti, Arinda Fisman Bedi Fisman Bedi Fitri Andini Fitri, Nurdina FITRIYANA Fuadah, Anis Gantini, Dede Ghani Gidayani Habib AlHafiz Habibi, M Najib Hafizah, Siti Hafizh Ar Rahman Haidar, Muhammad Al Hajar, Dewi Hakim, Farid Luqman Halimah, Rahmadaniyanti Halimatus Sya Diah Hamada Zein Hanisa Sismaya Lestari, Hanisa Sismaya Hanniyah Hapid Hapid, Hapid Haripin, Haripin Hasan, Masykur Heni Noviarita Heri Cahyono Herni Kurnia Heru Sancoko Hidayat, Puput Wahyu hidayatullah, Hidayatullah hidayatullah Hidayatulloh, Faruqi Hotlan Samosir Huda, Thoriqul Huda, Thoriqul Huda Hudaya, Intan Nurul Ibnu Adham, M. Januar Ida Umami Idham Kholid Idris Harun Idris, Ahamd Ihqsan Akbar Ika Mardiatul Ulfa, Ika Mardiatul Ilhan Firanda Imam Djamaluddin Mashoedi Indriany, Hafizah Insani, Nisrina Nurul Irianti, Bayu Irpan Ilmi Irwandi Irwandi Ishak Ishak Iskandar Iskandar Iswati Iswati Jabar, Jaja Abdul Jajang Bayu Kelana Jamal Fakhri Jamaludin, Maun Joni Putra Joni Saputra Juliana, Fani Jumadi Jumaidi Junaidah Junaidah Junaidah Junaidah Junaidah Junaidi Junaidi Juwita, Marina Kamalia, Nor Kania, Trisa Nur Karmilah Kartika Sari Kausar, Shakila Kemala Sandi Rosa Keny Rahmawati Khairun Nisa Khermarinah, Khermarinah Khoerudin, Muhammad Khofifah, Lutfi Khoiri, Nuril Khopipah, Khopipah Khusnul Khotimah Khuzaini Koderi Kohar, Koharuddin Kurnia, Herni Kurniawan, Muchlis Kuseini, Ahmad Kusumawardhani, Shandy Latief Arung Arafah Lilik Handayani Lindung Zalbuin Mase, Lindung Zalbuin Liriwati, Fahrina Yustia Lispaula Listiyani Siti Romlah lndah, Risma Nur Lughowi, Rifyal Ahmad Lugowi, Rifyal Ahmad M. A Tihami M. Amirudin M. Indra Saputra M. Makhrus Ali M.Makhrus Ali Maesaroh, Tatu Mahardika, Dimas Makbullah, Deden Makbulloh, Deden makbulloh, Subandi Malihah, Lola Manaf, Ishak Abdul Manusiwa, Gloriyo Alexius Johnatan Mardiah, Siti Saadah Marfu, Asep Margiana Saputri Marina Juwita Marissa, Dini Mas Ayu, Sovia MasAyu, Sovia Maspuroh, Uah Mastur Masykuri, Irham Adi Maula, Mithahul Maulana, Muhammad Fikri Maulidan, Moch Rifky Mayasari Mayasari, Mayasari Mega Wati Megawati Megawati Meilisa Sajdah Meisuri Meisuri Meisuri Meisya Ananda Meldawati Melisa Melisa Melisa Melisa Meti Megawati Mirta Oktavani Misnawati Misnawati Miswan Miswan Moch Ayub Mustaqim Moh. Adenan Muamala, Siti Muammar Mufti Surya Adli R Muhamad Jemadi Muhamad Kholil Muhamad Wahyu Tirta Muhamad, Muhammad Muhammad Agus Muljanto Muhammad Akmansyah Muhammad Hadinata, Muhammad Muhammad Idris Muhammad Khumaidi Nursyarif Muhammad Taufik Muhammad Zaini Muhammar Hanafi Muinudin Mukhtar Rosyid Mulyadi Yuswandono Mulyadin, Mulyadin Mulyana, Hapid Mulyani, Nunung Munada, Fifi Wardatusshopa Munaf, Yusri Mursalim Mursalim Murtafiah, Nurul Murtafiah, Nurul Hidayati Muryati, Rita Mustahdi, Mustahdi Mustaqim Hasan Mustika Sari, Dina Mustofa, Nuryadin Ali Nabila Salwa Nadia, Putri Naely Kamilatul Azizah Nainggolan, Hermin Namiri, Zaiyad Nanda Amelia6 Nasir, Alhanan Nasrun Nasrun Nazarina, Sintia Nazwa Nazmah, Navia Neila Qonita Neneng Aminah Neni Neni Ngaisah, Siti Nilawati, Wardha Ningsih, Sri Rahayu Nirva Diana Nirva Diana Noormawanti, Noormawanti Novi Wulandari Noviani, Alfina Audita Nur Agustiani Nur Aini Nur Alizah Nur Hidayah Nur Hidayah Nuranisa Nadiya Nurdin Hidayat Nurfaizin, Fikrial Nurhadi Nurhafifah, Astri Yuliani Nurhayati, Neng Nuriman, Fajar Nuroniyah, Mila Nursaidah Nursaidah, Nursaidah NURUL HIDAYAH Nurul Hidayati Murtafiah Nurul Hidayati Murtafiah Nurul Istiqomah Nurul Nurul Nurul Zaman Oki Dermawan Oktaviantry, Fara Sabrina Olga Olga Panca, Panca Patheresia, Mina Prana Dwija Iswara, Prana Dwija Pratama, Sandrino Surya Pratiwi, Dita Retno Pratiwi, Reflina Dwy Pratiwi, Viona Puji Raharjo Pujiarman, Pujiarman Puput Legita Purwiro Harjati Puspika sari, Herlini Putra, Randi Eka Putri, Besti Nora Dwi Putri, Dinar Afidah Pravita Putri, Ni Putu Laksmi Resti Putri, Tasya Nabila Putri, Yola Arjunita Qadafi, Muamar Qawi, Ichwan R Siti Rukayah Raafidiani, Reni Raden Mohamad Herdian Bhakti Rafi’ah, Siti Rahelli, Yeti Rahimuddin, Rahimuddin Rahma Rahma Rahma, Nova Perlita Rahmah, Siti Yiyis Rahmandari, Femy Rahmat Subekti Rasuane Noor Ratna Dewi Setyowati Refai, Refai - Refika Regina Yustisia Renny Yunus Retnoningrum, Dyah Rifaldi, Nasir Rifki Arif Nugraha Rifyal Ahmad Lugowi Riski Dahliana Ristiani, Elsya Ritonga, Hotman Sugeng Rizki, Naya Fakhita Rizkina Sari Rangkuti Rizky Yudaruddin Rohman, M. Zainur Rosmawati Rosmawati Rotama, Andra Rudiman Rumadani Sagala RUSMIYATI Safriadi Safriadi Saifudin Saifudin Sajdah , Meilisa Sajdah, Meilisa Sajdah, Melisa Salsa Bila Ivanda Salsabeilla, Louise Sabrina Putri Samsul Hidayat Sancoko, Heru Sapruddin Saputra, M Indra Saputra, M. Indra Sari Wulan , Oppi Sari, Intan Maya Sari, Liawati Permata Sari, Puput Puspita Saruji, Saruji SATRIYAS ILYAS Savita, Riza Sawitry, Maryanti Selvia, Noor Liyana Semin Semin Septuri Setiawan, M Redy Setyawati, Eny Setyoningsih , Sri Sidiq, Sultan Muhamad Sihombing, Atmy Verani R Sihotang, Donald Harris Silalahi, Uly Artha Silpia Dwi Damayanti Silva Hidayah Nst silviani, Shifa Simbolon, Maruli Siradjuddin, Nursalam Sisca Novalia Siti Afifatun Siti Asiah Siti Baitunnisa Siti Muamala Siti Muawwanah Siti Nurhaliza Lubis Slameto Slameto SOBIRIN Sollekah, Mar’atus Sopia, Fasya Fi'la Sovia Mas Ayu Sri Hasanah Sri Manianti Irnawan Sri Mulyani Subandi Subandi Subandi Suci Indasari Sudarmin Sudarmin Sudin, Ali Sudirwo Sudirwo Sugianto Sugianto Suhartono Suharyo Hadisaputro suheti Sukatin Sukatin, Sukatin Sukma, Hendri Setiabudi Sulaeman, Yeni Sulthan Syahril Sunarko Sunarko Suntoko, Suntoko Supriatna, Yayat Suresmi Suresmi Suriana Suriana Suriyah Suryo Setio Purnomo Suryono Suryono Susanti Susanti Suselo Suta, Ni Made Nadia SUTIJAH Suwenti, Reni Suyarti, Sri Suzana, Hera Syafrimen Syafril Syahputri, Tryani Syahrial Shaddiq Syahwalan Syahwalan Syamsiar, Syamsiar Tanjung, Syawal Tarigan, Jaka Sutra Tarmizi Tahir Tasdiq Tasya Nabila Putri Tavazuli Clara Thoyib, Adil Muhammad Tihami, H. M. A. Tihami, M.A Tila Paulina Tisnawati, Nina Titi Rachmawati Tiurlina Siregar Tjahjono, Gabriella Agnes Kurnia Tri Wahyudi Triana Asih, Triana Triana, Nova Tulus Suryanto Veny Elita Viana, Zelita Vina Rohmatika, Ratu Wae, Rahmawati Wahid, Latiful Wahidin Wahidin Wahyu Hidayat Wahyu Nugroho Wahyudi, M Najli Wakidi Wakidi Wan Jamaludin Warisno, A Warisno, A. Wasehudin Wasehudin, Wasehudin Wasisto Utomo Wawan Rismawan, Wawan WAZIN WAZIN, WAZIN Westika, Ria Widiastuti, Yuni Widya Permata Dilla Windriyani, Zela Witman Rasyid, Witman Wiwin Mintarsih Purnamasari Yahdinil Firda Nadhirah Yakub, Ali Yani, Erna Yati Budiarti Yola Arjunita Putri Yuberti Yudiansyah, Yudis Yuni Arkhiansyah Yuni Arkhiansyah Yunus, Renny Yurnalis Etek Yusbowo Yustiasari Liriwati, Fahrina Yuyun Rohmatul Uyuni Yuyun Yunita Zahdi Zahrotul Luqmi, Fitra Zaim Anshari Zenitadion, Velgis Zohriah, Anis Zulkarnaen Ali Siddik