Claim Missing Document
Check
Articles

Found 15 Documents
Search

The Effect of Balanced Nutrition Education with ‘Gemar Bingo Card’ on Balanced Nutrition Knowledge and Junk Food Consumption Patterns in Overweight Adolescents Patricia Sari, Vena; Purnamasari, Dyah; Rahmah, Hiya Alfi
Jurnal Riset Pangan dan Gizi Vol. 7 No. 1 (2025): JURNAL RISET PANGAN DAN GIZI (JR-PANZI)
Publisher : Jurusan Gizi Poltekkes Kemenkes Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31964/jr-panzi.v7i1.242

Abstract

Adolescents are one of the groups that are vulnerable to health problems. One of the health problems they experience is overnutrition. One of the factors causing overnutrition in adolescents is low knowledge of balanced nutrition and excessive consumption of junk food. Efforts to improve adolescent nutritional knowledge can be done by providing nutritional education using Gemar Bingo Card which is a combination of game cards and bingo games. The purpose of this study was to determine the effect of nutritional education with Gemar Bingo Card on knowledge and consumption patterns of junk food in overweight adolescents. The study used a quasi-experimental one group pre-test post-test method on 34 overweight adolescents at SMP Negeri 2 Purwokerto. The study was conducted 5 meetings. The variables were measured using a knowledge questionnaire and FFQ junk food consumption patterns. The variable analysis data was not normally distributed, so it was continued using the Wilcoxon Test. There was an increase in knowledge score from 16 to 20 after being given nutrition education with Gemar Bingo Card with a p value = 0.000. On the other hand, there was a decrease in the median score of junk food consumption patterns from 94.00 to 77.50 after being given nutrition education with Gemar Bingo Card with a p value = 0.004. There was an influence of balanced nutrition education by using Gemar Bingo Cards on knowledge of balanced nutrition and junk food consumption patterns.
A Combine Effect of Firm Characteristics and Corporate Social Responsibility on Supply Chain Performance Mohd Saudi, Mohd Haizam; Wijaya, Aida; Arwaty, Dini; Zaman, Dr. Fazluz; Purnamasari, Dyah
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.2983

Abstract

Objective of this study is to examine the role of firm characteristics in supply chain performance (SCP) with mediating role of corporate social responsibility (CSR). Various lower income countries are facing different issues in supply chain which has effect on SCP. These issues are related to the firm characteristics. Firm characteristics include; size and ownership. Additionally, this study examined the mediation effect of CSR between firm characteristics and SCP. 500 questionnaires were distributed to get the response of supply chain employees in Indonesian supply chain companies. The companies only dealing with supply chain were selected to get response. The companies which were involved in other activities are not included in the survey. After data collection, data were examined through structural equation modeling. It is found that firm characteristics have direct relationship with CSR and CSR has direct relationship with SCP. Moreover, CSR playing a mediating role between firm characteristics and SCP.
Tax Avoidance in Mining Sector (Coal Production) Companies Listed on the Indonesia Stock Exchange (2019-2023): The Effect of Transfer Pricing and Profitability Laksono, Radi; Purnamasari, Dyah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2126

Abstract

This research aims to analyze the influence of transfer pricing and profitability on tax avoidance in coal mining (production) companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research method employed is associative with a quantitative approach. The data utilized is secondary data in the form of annual financial reports for the 2019-2023 period from 10 coal mining (production) companies. The study's findings reveal that transfer pricing has a effect leading to increased tax avoidance (evidenced by a lower Cash Effective Tax Rate), and similarly, higher profitability also significantly correlates with increased tax avoidance (lower CETR). This study recommends that companies exercise greater prudence in their transfer pricing strategies and tax compliance in line with high profitability. Furthermore, it advises tax authorities to enhance their supervision of transfer pricing practices and consider profitability in mapping tax compliance risks.
The Effect of Company Size on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange Barus, Irene Sukma Lestari; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2796

Abstract

This is study aims to determine how the influence of company valuation on the development of profit in manufacturing companies in the Consumer Goods Industry listed on the Indonesia Stock Exchange period 2015-2019. The research method used in this study is a quantitative method. Where sampling techniques using purposive sampling method.The number of tests in this subject was measured against 23 manufacturing companies in the consumer goods industry division listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. While the testing strategy used in this study is repeated testing of company data at a significance level of 5%. Program used in analyzing data using Program Eviews 12. Based on the results of the study showed that the value of the Company (X) has an effect on profit growth in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2015-2019. While simultaneously showing that the value of the company and the value of the company has an effect on profit growth in manufacturing companies in the consumer goods industry segment listed on the Indonesia Stock Exchange for the period 2015-2019.
Analysis of Factors Affecting Individual Taxpayer Compliance in the City of Bandung by Considering Risk Preference as a Moderating Variable Annisha, Zakiah; Purnamasari, Dyah
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.1000

Abstract

Individual Taxpayer Compliance (Wajib Pajak Orang Pribadi - WPOP) is a crucial element in optimizing state revenue from the tax sector. This research aims to analyze the effects of tax amnesty, tax rates, and Machiavellian traits on individual taxpayer compliance in the city of Bandung, as well as to evaluate the role of risk preference as a moderating variable. A quantitative approach was employed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, involving 100 individual taxpayers registered at the Primary Tax Office (KPP Pratama) Bandung. The analysis results indicate that tax amnesty and tax rates have a significant positive effect on taxpayer compliance. Conversely, Machiavellian traits have a significant negative effect. Risk preference does not moderate the relationship between tax amnesty and compliance, nor between Machiavellian traits and compliance. However, risk preference was found to moderate the relationship between tax rates and compliance, where taxpayers with a tendency to avoid risk are more compliant with fair changes in tax rates compared to those with high risk tolerance. This research contributes theoretically by integrating psychological and fiscal factors in explaining tax compliance. The practical implication is that policymakers should consider taxpayer behavioral characteristics when designing policies that encourage sustainable voluntary compliance.