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Pengaruh Tarif Pajak Efektif, Ukuran Perusahaan dan Kepemilikan Asing terhadap Transfer Pricing Zidane, Bagus Muhammad; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1638

Abstract

Transfer pricing remains a crucial issue in multinational corporate governance, particularly in developing countries like Indonesia, where aggressive tax planning can erode the domestic tax base. This study investigates the influence of Effective Tax Rates, Company Size, and Foreign Ownership on transfer pricing practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed, utilizing purposive sampling to select 10 companies, resulting in 50 firm-year observations over five years. Secondary data were obtained from the financial statements of the sampled companies. The study applied panel data regression analysis, conducted using EViews 12 software. The findings show that, collectively, effective tax rate, company size, and foreign ownership significantly influence transfer pricing. However, partial analysis reveals that effective tax rate and company size have no significant effect, while foreign ownership significantly affects transfer pricing practices. These findings suggest that foreign investors may play a role in shaping transfer pricing strategies, possibly due to cross-border operational structures or tax minimization motives. This study contributes to the literature on tax policy and corporate governance in emerging markets.
Corporate Governance, Capital Intensity, And Tax Avoidance: Evidence From Food And Beverage Firms On The IDX (2019–2023) Aziz, Badrun; Purwatiningsih, Purwatiningsih
Indonesian Financial Review Vol. 5 No. 1 (2025)
Publisher : Yayasan Pendidikan Penelitian Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i1.92

Abstract

This study investigates the influence of corporate governance mechanisms and capital intensity on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Corporate governance is represented by managerial ownership, institutional ownership, and independent commissioners, while capital intensity reflects investment in fixed assets. Using purposive sampling, 10 firms were selected, producing 35 panel data observations analyzed with the Fixed Effect Model (FEM). The results reveal that, partially, managerial ownership, institutional ownership, independent commissioners, and capital intensity have no significant effect on tax avoidance, but simultaneously these variables significantly influence tax avoidance, indicating that governance mechanisms and structural characteristics are more effective when considered collectively rather than individually. These findings are consistent with agency theory, which emphasizes the role of governance structures in reducing agency problems, and also support prior empirical studies in emerging markets. The study contributes by providing sector-specific evidence from the Indonesian food and beverage industry and offers practical insights for managers, investors, and regulators to strengthen governance frameworks, limit opportunistic tax practices, and ensure sustainable corporate compliance.
Pelatihan Pencatatan Laporan Keuangan Sederhana dan Pengenalan Keseimbangan Perekonomian Dua Sektor pada Santri Yayasan RH La Tahzan Cinangka, Depok – Jawa Barat Purwatiningsih, Purwatiningsih; Sari, Silvia; Septiowati, Rini
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.759

Abstract

Recording financial reports is an important activity in accountancy. Financial reports are not only needed by companies but also individuals. Santri become part of accounting with carry out monthly money management records. In general, students find it difficult to record financial reports clearly, in detail and systematic. The purpose of service is to train students record simple financial reports in manage money. The service team uses training methods through four stages. Lectures, tutorials, discussions and evaluations. The service was held at the RH La Tahzan Islamic boarding school, Cinangka Village, Sawangan District, Depok City, West Java Province on April 26 2024, which was attended by 25 students. The result of this training is that students take part in training with enthusiastic. Delivery of material is light, according to needs, and easy understood, direct training assistance, discussions exciting, sufficient training duration, and evaluation as a measure of success. Students are helped and Able to record financial reports simply. This is as efforts to manage students' finances and minimize waste.
Pengaruh Filter Citra terhadap CT Number pada Pesawat CT Simulator Purwatiningsih, Purwatiningsih; Prasetio, Heru; Haerunnisa, Dyah Nuriska
Lontar Physics Today Vol 3, No 1 (2024): Februari 2024
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/lpt.v3i1.19322

Abstract

Abstrak. CT Simulator merupakan salah satu penunjang proses radioterapi dengan menentukan lokasi dan kepadatan jaringan organ pasien dalam koordinat tertentu yang disebut piksel. Setiap piksel memiliki satuan yang disebut CT number atau Hounsfield Unit (HU) yang menggambarkan besarnya redaman radiasi pada jaringan. CT number terkait dengan Relative Electron Density (RED) yang perlu diukur secara langsung untuk memverifikasi hasil perhitungan dosis di TPS. Penelitian ini bertujuan untuk mencari pengaruh filter citra terhadap CT number menggunakan parameter pemindaian 120 kV, 200 mAs, slice thickness 1 mm dan variasi filter Smooth, Sharp, dan Standard pada Phantom CIRS 062M Electron Density dengan metode akuisisi Helical dan Axial scanning. Hasil penelitian filter Smooth, filter Sharp dan filter Standard pada setiap metode akuisisi citra Helical dan Axial Scanning tidak berpengaruh secara signifikan terhadap nilai CT number yang didapatkan. Hal ini dapat diketahui dari semua hasil uji statistik yang memperoleh nilai signifikansi p 0,05 (tidak ada perbedaan).Kata kunci: Radioterapi, CT number, Filter Citra, Helical Scanning, Axial Scanning, Relative Electron DensityAbstract. CT Simulator is one of the supports for the radiotherapy process by determining the location and density of the patient's organ tissue in certain coordinates called pixels. Each pixel has a unit called a CT number or Hounsfield Unit (HU) which describes the amount of radiation attenuation in the patient's organs. The CT number is related to the Relative Electron Density (RED) which needs to be measured directly to verify the dose calculation results at the TPS. This study aims to find the effect of image filters on CT number values using scanning parameters of 120 kV, 200 mAs, slice thickness 1 mm and the use of Smooth filter, Sharp filter, and Standard filter on the Phantom CIRS 062M Electron Density scanning process with Helical and Axial scanning acquisition methods. The results of the study with variations of Smooth filters, Sharp filters and Standard filters on each method of Helical and Axial Scanning image acquisition did not significantly affect the CT number obtained. It can be seen from all statistical test results that obtained a significance value of p 0.05 (no difference).Keywords: Radiotherapy, CT number, Image Filter, Helical Scanning, Axial Scanning, Relative Electron Density
Teknik Relaksasi Nafas Dalam untuk Mengurangi Nyeri pada Penderita Hipertensi Monalisa, Dwi Nanda; Novitasari, Dwi; Purwatiningsih, Purwatiningsih
Jurnal Penelitian Perawat Profesional Vol 6 No 6 (2024): Desember 2024, Jurnal Penelitian Perawat Profesional
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jppp.v6i6.3618

Abstract

World Health Organization (WHO) menyatakan penyandang hipertensi terus meningkat disetiap tahunnya, pada tahun 2025 mendatang diperkirakan penderita hipertensi akan mencapai 1,5 miliar dan setiap tahun penderita hipertesi dengan komplikasi yang meninggal dunia mencapai 9,4 juta. Tujuan penelitian untuk mengetahui hasil dari implementasi asuhan keperawatan menggunakan teknik relaksasi nafas dalam pada pasien hipertensi disertai nyeri kepala ringan. Dalam metode penelitian ini menggunakan desain studi kasus deskriptif studi kasus pada responden hipertensi. Fokus studi kasus ini adalah responden dengan hipertensi disertai nyeri di RS Chuzan Okinawa Jepang di bangsal 2B yang mengalami masalah keperawatan gangguan aman dan nyaman nyeri akut. Teknik dalam pengambilan sampel pada studi kasus ini yaitu purposive sampling, yaitu menentukan sampel dengan pertimbangan tertentu maka dalam studi kasus ini peneliti memilih 1 orang pasien diagnosa hipertensi disertai nyeri kepala. Metode pengumpulan data yang dipakai yaitu wawancara terhadap pasien, observasi dan pemeriksaan fisik. Hasil dari penelitian yang telah dilakukan pasien mengalami penurunan skala nyeri dari awal skala 4 ke 3.Tindakan non farmakologi dengan menggunakan teknik yaitu relaksasi nafas dalam mampu menurunkan skala nyeri pada pasien dengan hipertensi disertai dengan nyeri kepala.
Pengaruh Stres Kerja dan Kepuasan Kerja Terhadap Kinerja Karyawan Aprillia, Frida; Safria, Dhuha; Purwatiningsih, Purwatiningsih; Kusuma, Alan Budi
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13666

Abstract

Kinerja karyawan merupakan hal yang selalu menjadi ukuran penilaian dalam sebuah perusahaan. Namun, kinerja karyawan umumnya menunjukkan bagaimana pekerja dapat menjalankan pekerjaannya dengan baik, sehingga akan selalu ada karyawan atau pekerja yang kinerjanya baik, dan ada juga yang kinerjanya kurang baik. Dua faktor yang secara umumnya mempengaruhi kinerja karyawan adalah stres kerja dan kepuasan kerja. Kedua faktor ini tidak hanya berpengaruh secara individual terhadap kinerja karyawan, tetapi juga memiliki hubungan saling mempengaruhi. Stres kerja yang tinggi dapat mengurangi kepuasan kerja, sementara kepuasan kerja yang tinggi dapat berfungsi sebagai buffer terhadap stres kerja dan meningkatkan kinerja karyawan. Penelitian dilakukan menggunakan metode kuantitatif dengan total sampel 40 responden. Teknik analisis menggunakan regresi linier berganda dan pengelolaan data menggunakan SPSS versi 25. Hasil penelitian menyimpulkan bahwa secara simultan Stres Kerja dan Kepuasan Kerja berpengaruh positif dan signifikan terhadap Kinerja Karyawan dengan Koefisien determinasi sebesar 0,567 menunjukkan bahwa variabel kepuasan kerja dan stress kerja berpengaruh sebesar 56,7% terhadap kinerja karyawan, sedangkan sisanya dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Analisis Harga, Lokasi Usaha dan Kualitas Produk Terhadap Minat Membeli Ulang Mie Gacoan (Studi Kasus di Kota Jakarta Barat) Iwan, Iwan; Sopyan, Sopyan; Purwatiningsih, Purwatiningsih
Jurnal Administrasi Bisnis Vol. 4 No. 2 (2024): November 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v4i2.5699

Abstract

Tujuan pembuatan penelitian ini untuk menganalisis  variabel harga, lokasi usaha, serta kualitas produk kepada niat beli ulang konsumen pada Mie Gacoan di Jakarta Barat. Faktor harga, lokasi usaha, dan kualitas produk dianggap sebagai variabel penting yang mampu mempengaruhi keputusan pelanggan dalam menentukan niat pembelian ulangnya. Penelitian yang dilaksanakan menggunakan metode pendekatan kuantitatif. Pengumpulan data primer menggunakan kuesioner diberikan secara online. Sampel yang digunakan dalam penelitian ini berjumlah 109 responden yang merupakan konsumen Mie Gacoan. Data dianalisis menggunakan SmartPLS4. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan antara harga dan kualitas produk terhadap minat beli ulang, Namun lokasi usaha tidak memberikan dampak yang signifikan. Faktoe yang paling dominan dalam memberikan dampak kepada minat membeli ulang konsumen adalah kualitas produk. Temuan mengindikasikan Mie Gacoan perlu mempertahankan kualitas produk serta memantau harga dipasaran agar dapat bersaing dengan kompetitorpenelitian ini mempunyai implikasi pentingnya menjaga standar kualitas produk dan memperhatikan strategi penetapan harga yang tepat untuk meningkatkan loyalitas pelanggan
PENGARUH COMPETITIVE ADVANTAGE DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA USAHA DAN IMPLIKASINYA PADA KEBERLANJUTAN USAHA Purwatiningsih, Purwatiningsih; Nofryanti, Nofryanti; Rosini, Iin
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1363

Abstract

This study aims to look at the effect of competitive advantage and environmental uncertainty on business performance and the implications for the sustainability of MSME businesses in Depok City. This type of research is associative quantitative (causality) and the population in this study are MSME business actors in Depok City. The sample of this research was determined by convenience sampling method so that the total sample is 100 samples. The data analysis technique used is Structural Equation Modeling (SEM) using the SmartPLS program data processing. The results showed that there was a significant influence of competitive advantage on business performance in Depok City. There is a significant influence of environmental uncertainty on business performance in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses in Depok City. There is a significant influence of environmental uncertainty on the sustainability of MSME businesses in Depok City. There is a significant influence of business performance on the sustainability of MSME businesses in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses through business performance in Depok City and there is a significant influence from the influence of environmental uncertainty on the sustainability of MSME businesses through business performance in Depok City.
Pengelolaan Laba dalam Sektor Consumer Non-Cyclicals: Peran Aset Pajak Tangguhan, Skala Perusahaan, dan Leverage di Bursa Efek Indonesia Safitri, Yulia; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.749

Abstract

This research aims to empirically prove the influence of deferred tax assets, company size and leverage on earnings management. This research was conducted at a Consumer Non-Cyclical sector company. The research method used is quantitative. The type of data used is secondary in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) for 2018-2022. Samples were collected using purposive sampling. The number of companies used as research samples was 28 companies with a research period of 5 (five) years, so that 140 observation data were obtained. Data processing uses the Eviews 12 Statistical Program by collecting related data then analyzing descriptive statistics of regression model estimates, model suitability tests, classical assumption tests, coefficient of determination (R 2) panel data regression analysis, F statistical tests and t statistical tests, Results The t statistical test for the variable deferred tax assets partially influences earnings management, but company size and leverage partially have no influence on earnings management. F test results: Deferred tax assets, company size and leverage simultaneously influence earnings management.
Peran Perencanaan Pajak, Beban Pajak Tangguhan, dan Leverage dalam Manajemen Laba: Studi Empiris pada Perusahaan Consumer Non-Cyclical di BEI (2018-2022) Cendana, Imelda; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.752

Abstract

The purpose of this research is to see the influence of Tax Planning, Deferred Tax Burden, and Leverage on Profit Management in companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. 113 Non Cyclical Consumer Companies listed on the BEI from 2018 until 2022 is the study population. Purposive sampling was used in the sample selection process, and a sample of 19 businesses was obtained using 95 sets of observation data. Secondary data that uses a quantitative approach is the data source. Descriptive statistical analysis and multiple regression analysis were used. utilize the E-views Version 9 application to process data. Based on the test results, this research states that simultaneously Tax Planning, Deferred Tax Expenses and Leverage influence Profit Management. Partially, Tax Planning has an effect on Profit Management, Deferred Tax Expenses have no effect on Profit Management, and Leverage has no effect on Profit Management.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Husen Afandi Afandi Ahmadi, Wahyu Alan Budi Kusuma Aljundi, Muhammad Akras Alya, Fathia Anisa Apriliyani, Ita Aprillia, Frida Apriyanto, Muhammad Sesar Astuti, Widiyanti Rahayu Budi Ayu, Ayu Silvania Pandiangan Aziz, Badrun Cendana, Imelda Darma Wijaya Dewanthi, Bernadetha Yessica Dewi, Rustina Dewi, Yuliani Dhuha Safria Dwi Novitasari Dyatmiko, Ruruh Erlina Eka Sulistyowati Eva Tyas Utami Fadillah, Anissa Febrian, Aldira Zahra Finatariani, Endah Firdaus, Eza Kemal Frida Aprillia Haerunnisa, Dyah Nuriska HARI PURNOMO Hasibuan, Reza Rahmadi Haura Salsabila Heru Prasetio Husnul Hotimah, Husnul Ibrahim Rahmat intan permata sari Iwan Iwan Jekti Prihatin Kahar Muzakhar Kartika Senjarini Karuniawati, Yuli Khafiyya, Nida An Kusuma, Alan Budi Lay, Jenny Altany Lestari Lelono, Asmoro Monalisa, Dwi Nanda Nihayah, Husnatun Nofryanti, Nofryanti Nurlatifah Nurlatifah, Nurlatifah Palupi, Titi Kurnia Panular, R Dwi Bondan Parera, Regita Puspitasari, Reni Ratih Setyo Rini Ristamada, Agea Ristiva Rohmah, Hidayatur Roimil Latifa Rosini, Iin Rosyanda Fisel Kosaya Rr. Eko Susetyarini Safitri, Yulia Sari, Islamiati Wulan Sari, Silvia Saukah, Hulfi Azmy Septiowati, Rini Sianturi, Lasmaria Trianti Silfia Fitri Anggraeni Sopyan Sopyan Sudarmadji Sudarmadji Suparno Suparno Sururin, Fahma Wardah Susantin Fajariyah TATI NURHAYATI Wenny Artanty Nisman, Wenny Artanty Wijayanti, Indri Wijayanto, Tulus Winarsa, Rudju Yulia Nur Hasanah Zenitha, Muktar Zidane, Bagus Muhammad