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Zahara Zahara
Politeknik Negeri Padang
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Analisis Tingkat Minat Masyarakat Pekanbaru Terhadap Mobile Banking BNI Menggunakan Pendekatan TAM Ilham Aulia Aldrin; Zahara Zahara; Josephine Sudiman
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.152

Abstract

This study aims to determine the level of public interest in using BNI Mobile Banking in Pekanbaru City. This research is supported by the Technology Acceptance Model (TAM) theory, while the variables used are perceived ease of use and perceived usefulness as independent variables, while BNI Mobile Banking user interest is the dependent variable. The population in this study were users of the BNI Mobile Banking application in Pekanbaru City and sampling was carried out using a non-probability sampling method with a method of determining the number of samples, namely using the lemeshow formula used to calculate samples with unknown populations. This study uses a quantitative approach with multiple linear regression analysis methods with a total of 100 respondents. This research data collection was carried out by distributing questionnaires online. The results of this study indicate that perceived ease of use has a positive and significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City and perceived usefulness has no significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City.
Faktor Faktor Yang Mempengaruhi Tingkat Pendapatan Nelayan Di Kecamatan Sutera, Kabupaten Pesisir Selatan Zahara Zahara; Eka Siskawati; Gustia Westi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 2 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i2.240

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor faktor yang mempengaruhi tingkat pendapatan nelayan di Kecamatan Sutera Kabupaten Pesisir Selatan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data primer yang diperoleh dari kuesioner Populasi dalam penelitian ini seluruh nelayan yang berada di Kecamatan Sutera Kabupaten Pesisir Selatan. Teknik penentuan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel sebanyak 111 responden. Data diolah menggunakan aplikasi SPSS v.24. Hasil penelitian menunjukkan bahwa secara parsial ketiga dari variabel tersebut yaitu variabel modal, jumlah tangkapan, dan harga berpengaruh terhadap pendapatan nelayan, sedangkan secara simultan variabel modal, jumlah tangkapan, dan harga berpengaruh terhadap pendapatan nelayan. Keterbatasan penelitian dalam melakukan penelitian ini adalah metode pengumpulan data dengan kuesioner sangat memungkinkan datanya bersifat subjektif, sehingga data responden tidak dapat memberikan keterangan lebih lanjut karena jawaban terbatas pada hal hal yang di tanyakan saja. Saran bagi peneliti selanjutnya dapat menambahkan variable variable yang bisa mempengaruhi pendapatan nelayan.
Strategi Guru PJOK dalam Pemanfaatan Media Pembelajaran di Sekolah Dasar se-Kecamatan Kebayakan Afdal, Nosa Al; Mansur, Mansur; Razali, Razali; Iqbal, Muhammad; Zahara, Zahara
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.36461

Abstract

Strategi pemanfaatan media pembelajaran PJOK merupakan keterampilan yang harus dimiliki oleh guru PJOK untuk menggunakan berbagai jenis media secara efektif dalam pembelajaran pendidikan jasmani, olahraga, dan Kesehatan. Strategi pemanfaatan media pembelajaran PJOK di sekolah dasar melibatkan keterampilan memilih, mengembangkan dan mengevaluasi media untuk mendukung pembelajaran. Media pembelajaran membantu mempermudah penyampaian materi yang sulit atau abstrak dengan cara yang lebih konkret dan mudah dipahami siswa. Penelitian ini bertujuan untuk mengetahui bagaiman strategi guru PJOK dalam pemanfaatan media pembelajaran Sekolah Dasar se-Kecamatan Kebayakan dan apa hambatan dan tantangan guru PJOK dalam pemanfaatan media pembelajaran Sekolah Dasar se-Kecamatan Kebayakan. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Subjek pada penelitian ini mencakup seluruh guru PJOK tingkat SD se-Kecamatan Kebayakan. Subjek penelitian diambil dengan menggunakan teknik total sampling sebanyak 9 guru dari 9 Sekolah Dasar di Kecamatan Kebayakan. Teknik pengumpulan data menggunakan teknik wawancara. Hasil penelitian menunjukkan bahwa guru PJOK di sekolah dasar se-Kecamatan Kebayakan menerapkan strategi pemanfaatan media dengan menyesuaikan kondisi sekolah dan karakteristik siswa melalui modifikasi alat sederhana serta penerapan model pembelajaran praktik dan demonstratif. Guru memadukan media non-digital yang berupa alat-alat praktek olahraga dan media digital sesuai tujuan pembelajaran dan kemampuan siswa sehingga pembelajaran PJOK berlangsung lebih menarik, aman, dan mudah dipahami. Hambatan utama yang dihadapi adalah keterbatasan signifikan dalam sarana dan prasarana olahraga serta kurangnya alokasi anggaran khusus untuk media PJOK. Namun, hambatan ini berhasil diatasi dengan kreativitas tinggi para guru dalam mendesain dan memproduksi media pembelajaran mandiri, sehingga kualitas dan tujuan pembelajaran tetap tercapai, serta mampu meningkatkan partisipasi aktif dan motivasi siswa.
Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance Olivia Gestri Sani; Desi Handayani; Zahara Zahara
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.121

Abstract

This study aims to examine the effect of related party transactions, sales growth, and capital intensity on tax avoidance in manufacturing companies during the 2020–2024 period. Tax avoidance has become an important issue since, it potentially reduces state revenue and creates conflicts of interest between management as agents and shareholders as well as the government as principals, as explained by agency theory. This research employs a quantitative approach using secondary data in the form of annual financial reports obtained from the official IDX website. The sample was selected using a purposive sampling method based on specific criteria, resulting in 47 companies as the research sample. Data were analyzed using panel data regression. The results show that simultaneously, related party transactions, sales growth, and capital intensity affect tax avoidance. However, partially, only related party transactions and capital intensity are proven to have a significant effect, while sales growth does not have a significant effect. These findings indicate that tax avoidance practices are more closely related to corporate strategies in managing related party transactions and fixed asset investments rather than sales growth. This study is expected to provide theoretical contributions by enriching the literature on the determinants of tax avoidance and practical contributions for companies, regulators, and future researchers in formulating tax policies and more effective supervision strategies.
Faktor-Faktor yang Mempengaruhi Pendapatan UMKM Di Kota Padang Annisa Nurfathira; Zahara Zahara; Dita Maretha Rissi; Wiwik Andriani
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.392

Abstract

This research aims to identify and analyze the factors that effect income of Micro, Small, and Medium Enterprises (MSME) in Padang City. The analyzed factors are e-commerce usage, product innovation, business capital, business duration, and labor. The research applied a quantitative descriptive method with a sample of 105 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed through multiple linear regression with SPSS version 26. The findings reveal that e-commerce, business capital, and labor have a positive and significant effect on Micro, Small, and Medium Enterprises income, while product innovation and business duration do not show significant effects on its. The simultaneous test indicates that all five variables collectively have a significant influence on Micro, Small, and Medium Enterprises income in Padang City. These results conclude that the utilization of e-commerce technology, sufficient business capital, and labor availability are the main drivers of Micro, Small, and Medium Enterprises income growth, whereas product innovation and business duration have not yet made a meaningful contribution.
Co-Authors -, Anisha Mutia Abda Abda Abdurahman Abdurrahman Abdurrahman*, Abdurrahman Afdal, Nosa Al Afridian Wirahadi Ahmad Agistia, Nora Agustiani, Mala agustina, yenni Aidil Akbar Alang Sari, Putrie Ali, Muhammad Fauzi Amy Fontanella Ananto, Rangga Putra Angriani, Ria Anisah Annisa Annisa Annisa Nurfathira Anshar, Alya Ledias Ardiansyah, Rahmad Arief, M Arifqi, Muhammad Ariq, Ziyad Al Arkani, Hari Armel Yentifa Athreebil, Athreebil Azizah, Juwita Azzahra, Audree Baehaqi Bakti Setiawan, Dian Basir, M C. Kifli, Gontom Cahyani, Mhonyca Candra candra Chairani, Mira D. Suretno, Nandari Dandi Aprila Darni, Surya Dedy Djefris Desi Handayani Diah Gandoriah Diah Gandoriah Diptaningsari, Danarsi Dita Maretha Rissi Dita Maretha Rissi Dori Gusti Alex Candra Dwi Priyanto Eka Rosalina Eka Siskawati Eka Siskawati Fadhli, Teuku Fadillah Sabri Fauziah Hanum Firman Surya Fitra Oliyan Fitri, Devianty Fitri, Muqarramah Gusman, Mahesa Firdaus Gustia Westi Hakim, Fauzan halifah, elka Haniva Dela GUSTA Hasanah, Anggun Desmita Helni Rahma Fitri Henni Fitriani Hidayatul Ihsan Ifwadi, Ifwadi Ifwandi Ifwandi, Ifwandi Ilham Aulia Aldrin Iqram, Muhammad Jauza, Alfiyah Zahra Josephine Sudiman Kiftia, Mariatul Kraugusteeliana Kraugusteeliana Kristina, Desi Kumalasari, Ine Kurniawati, Farida Leoni, Prima Widitia Limbong, Christine Herawati Lukman, Isna Rezkia Lusianti, Erita Lusono, Akhir M. Zainuddin Magdariza, Magdariza Maimun Maimun MARIA BINTANG Marlina Marlina Masyitah, Istiqamatul Maulina, Vira Mawardi, Rahadian Mediyanti, Risma Meidaliyantisyah, Meidaliyantisyah Mirwati, Yulia Mochammad Imron Awalludin Muhammad Aziz Muhammad Iqbal Muliani, Vonny Murni, Intan Permata Mustika, Rasyidah Mutia, Vina Nahlidar, Nahlidar Najmi Najmi, Najmi Nindy Wijayanti Novitasari, Erliana Nur Aini Nur Rohman Nurkhaliza, Lulub Oca Amartya Awdes Oktarina, Neneng Oladokun Nafiu Olaniyi Olivia Gestri Sani Pingki, Anadiya Prabaning Budi, Hasti Kusuma Prisdinawati, Dwita Purba, Nadinda Oxa Zofandri Putri, Sanniyah Alya Putri, Siti Al Roza Selia Rahmawati, Aninda Salma Rahmayani, Rezkia Rahmi Novalita Rahmi Rahmi Rahmi, Ayu Raissa, Siti Rakhman, Muhammad Arief Ramadhea. Jr, Syafira Ratna Sari Ratna Unaida, Ratna Razali Razali Reka Seprina Reno Fithri Meuthia Resti, Nindi Sulvina Mai Retna Qomariah Riski, Arpin Riyanti, Putri Robet Asnawi Sabrina, Najiha Salsabila, Nur Sarumaha, Anastasia Yaniarwana Satria, Teuku Dwirza Saumi, Fazrina Sembiring, Ibrahim Setiawaty, Sri Shafira Hijriya Shalu Kumari Shaofa, Rizki Audiah Silvi Listia Dewi Simahatie, Mai Siti Nurlaili Triwahyuni Slameto Slameto Sufritayati, Sufritayati sukri Sukri, sukri Sumaryanto Sumaryanto, Sumaryanto Sumira, Sumira Surnata, Surnata Sutrisno, Slamet Prasetyo Suwardi Suwardi Syafieh, Syafieh Syafira Ramadhea Jr Syam, Misnar Syamsiar, Syamsiar Syamsulrizal Syamsulrizal, Syamsulrizal Syaputra, Hafiz Tarisma, Tantri Tasman Tasman Ulfi Maryati Vebrita, Gina Vivianda, Tricia Wardani, Asri Wardani, Suci Wiwik Andriani Wylis A, Ratna Yanuarti, Mira Yaumidin, Umi Karomah Yeni Marlina Yesmira Syamra, Yesmira Yossi Septriani YULIA, Meri Zalida Afni Zuraihan Zuraihan