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PENGHINDARAN PAJAK:ANALISA PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA Ismiati, Windi Ismiati; Mujiani, Sari Mujiani; Rianto, Rianto
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 1 (2025): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/3hhv2915

Abstract

One of the problems that remains a challenge in Indonesia's taxation system is the low ratio of tax revenue to gross domestic product. This low tax ratio not only reflects the limited capacity of the state to collect taxes but may also indicate the presence of loopholes for tax avoidance practices, particularly those carried out by business entities. This study aims to examine the influence of the Audit Committee and Audit Quality on Tax Avoidance in the food and beverage sector on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The study population consisted of 95 food and beverage companies, with a purposive sampling method yielding a sample size of 49 companies and 196 data points. Data analysis was conducted using panel data regression analysis with the statistical software EViews. The results of the study indicate that the audit committee partially has a positive effect on tax avoidance, and audit quality partially has a positive effect on tax avoidance. Additionally, the audit committee and audit quality simultaneously have a positive effect on tax avoidance. Overall, this study concludes that the existence and quality of oversight structures in companies, whether through audit committees or external auditors, have not been fully effective in curbing tax avoidance practices. On the contrary, these structures are positively correlated with tax avoidance practices that are legal but aggressive.
Optimalisasi Produk Unggulan Desa Berbasis Digital Didesa Suka Jaya Kabupaten Bungo Istianingsih, Nanik; M, Ariyanto; Susriyant, Susriyant; Poiran, Poiran; Rianto, Rianto
Lebah Vol. 19 No. 2 (2025): November: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i2.449

Abstract

Pemberdayaan masyarakat ialah sebuah pilar untuk penguatan otonomi daerah secara efektif. Hal ini dapat dimulai sejak dini mulai lingkungan terkecil dari komunitas masyarakat yakni desa. Salah satu Klaster UMKM telah terbentuk di tahun 2022 berada di desa ini yaiu Klaster Kerupuk Bawang. Potensi kedua yang dimiliki oleh desa Suka Jaya adalah adanya kelompok penjahit. Adanya beberapa hal yang menjadi permasalahan prioritas mitra, telah memotivasi Tim untuk menemukan solusi. Penelitian ini memiliki tujuan yaitu untuk meningkatkan kemandirian masyarakat secara ekonomi atau sosial, membantu mengasah ketrampilan yang dibutuhkan (softskill dan hardskill) sehingga dapat meningkatkan produksi dan pendapatan. Teknologi dan Inovasi  yang diimplementasikan pada mitra pengrajin kerupuk adalah memberikan bantuan berupa peralatan teknologi tepat guna yaitu alat pengiris, merk dan kemasan kerupuk agar lebih tahan dan estetik. Sementara itu Teknologi dan Inovasi  yang diimplementasikan pada mitra penjahit adalah memberikan bantuan tempat display produk dan boneka mannequin untuk mitra, bantuan mesin neci dan dinamo mesin jahit. Tim telah membuat Web Toko Online bagi kedua mitra, sehingga dengan web ini mitra dapat memperluas jangkauan penjualan. 
Peningkatan Ekonomi Lokal Melalui Optimalisasi Desain Kemasan dan Digital Marketing Rianto, Rianto; Nilansari , Anis Febri; Setiana, Mira
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Januari 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i1.942

Abstract

Pengabdian masyarakat ini dilakukan di Kulon Progo mengingat pentingnya digitalisasi dalam meningkatkan daya saing produk UMKM, khususnya bagi anggota IRT yang masih terbatas akses terhadap teknologi pemasaran. Kegiatan bertujuan meningkatkan kemampuan pemasaran digital dan diversifikasi mutu produk melalui pelatihan media sosial, pengelolaan website, serta strategi promosi digital. Pelatihan juga mencakup desain kemasan produk dan peningkatan kualitas untuk daya saing pasar. Metode yang digunakan adalah pendekatan dengan penyuluhan langsung, simulasi praktik, dan pendampingan. Hasilnya, peserta menunjukkan peningkatan pemahaman teknologi digital dan keterampilan pemasaran.  Kegiatan ini membuktikan bahwa penguatan kapasitas melalui pengabdian dapat mendorong peningkatan kemampuan bahkan akan berdampak pada kesejahteraan anggota IRT dan memperkuat citra produk lokal, sehingga hasilnya akan mempunyai dampak sosial dan ekonomi yang berkelanjutan.
The Social Construction of Early Marriage in Tanjungpinang City: Intersections of State Law, Religious Norms, and Community Values Arfa, Desmayeti; Endri Bagus Prastiyo; Husni, Alfi; Rianto, Rianto; Meliasari, Desi
Journal of Social and Policy Issues Volume 5, No 4 (2025) October - December
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/jspi.v5i4.473

Abstract

This study aims to analyze the social construction of early marriage in Dompak Urban Village, Bukit Bestari Sub-District, Tanjungpinang City, by examining how community perceptions, norms, and interactions shape attitudes toward early marriage practices. Employing a descriptive qualitative approach, the research collected data through observation, in-depth interviews, and documentation involving community members, religious figures, and local stakeholders. Data were analyzed using the social construction theory to explore how shared meanings and collective agreements regarding early marriage are formed and maintained within the community. The findings reveal that early marriage in Dompak Village is socially constructed through continuous social interaction, where customary norms, religious interpretations of Islamic law, and collective values play a dominant role. The community perceives early marriage as a legitimate and even beneficial practice, often viewed as a destined match that serves both individual and collective interests. This social construction persists despite existing national marriage regulations that set minimum age requirements, indicating a tension between state law and local cultural-religious norms. The study concludes that early marriage in Dompak Village is sustained by a socially constructed reality rooted in shared beliefs and religious legitimacy rather than legal compliance. Therefore, stronger governmental engagement is required through consistent legal socialization, stricter regulation of marriage dispensations, and educational interventions emphasizing the importance of continued education and family well-being to prevent the normalization of early marriage practices.
Nilai Pendidikan pada Film Ranah 3 Warna Karya Guntur Soeharjanto dan Pemanfaatannya sebagai Pembelajaran Novel di SMA Rianto, Rianto; Syihabuddin, Syihabuddin
Jurnal Guru Indonesia Vol 5, No 1 (2025)
Publisher : Perkumpulan Pengelola Jurnal Bahasa dan Sastra Indonesia serta Pengajarannya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51817/jgi.v5i1.1152

Abstract

Penelitian ini bertujuan untuk menganalisis representasi nilai pendidikan karakter dalam film Ranah 3 Warna karya Guntur Soeharjanto dan implementasinya dalam pembelajaran Bahasa Indonesia di tingkat SMA. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis isi yang mengacu pada teori semiotika John Fiske. Hasil penelitian menunjukkan bahwa nilai-nilai pendidikan karakter seperti kerja keras, kesabaran, tanggung jawab, empati, dan cinta tanah air secara konsisten direpresentasikan melalui tiga level analisis: realitas, representasi, dan ideologi. Implementasi dalam pembelajaran Bahasa Indonesia dapat dilakukan melalui pemutaran film, diskusi kritis, analisis elemen intrinsik dan ekstrinsik, serta refleksi terhadap nilai-nilai karakter yang terkandung dalam film. Penelitian ini merekomendasikan pemanfaatan film Ranah 3 Warna sebagai media pembelajaran yang efektif untuk meningkatkan kompetensi literasi siswa sekaligus membentuk karakter yang kuat dan berintegritas.The Educational Value of Guntur Soeharjanto's Film "Ranah 3 Warna" and Its Use as a Novel Learning Approach in High SchoolThis study aims to analyze the representation of character education values in the film Ranah 3 Warna directed by Guntur Soeharjanto and its implementation in Indonesian language learning at the high school level. This research employs a qualitative approach with a content analysis method based on John Fiske's semiotic theory. The results reveal that character education values such as hard work, patience, responsibility, empathy, and patriotism are consistently represented through three levels of analysis: reality, representation, and ideology. Implementation in Indonesian language learning can be carried out through film screenings, critical discussions, analysis of intrinsic and extrinsic elements, and reflection on the character values embedded in the film. This study recommends the utilization of the Ranah 3 Warna film as an effective learning medium to enhance students' literacy competencies while fostering strong and integrity-based character development. 
The Role of AI in Developing Academic Writing Competence: A Cross-Institutional Analysis of Higher Education Muafi, Khabib; Amanda, Vivi; Darmayanti, Yessi; Adrianty, Uchy Mukho; Rianto, Rianto; Rizkiyah, Solehatur
English Education and Literature Journal (E-Jou) Vol 6 No 01 (2026): English Education and Literature Journal
Publisher : Universitas Ma'arif Nahdlatul Ulama Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53863/e-jou.v6i01.1957

Abstract

This study investigates the role of artificial intelligence (AI) in developing academic writing competence among English education students in higher education. Employing a comparative mixed-methods design, the research involved first-semester students from UIN Bukittinggi and Universitas Rokania during the 2025–2026 academic year. Data were collected through pre- and post-writing tests, a Technology Acceptance Model (TAM)-based survey, and semi-structured interviews. Quantitative findings reveal significant improvements in students’ academic writing performance in both institutions, with an average score increase of 12.2 points at UIN Bukittinggi and 7.9 points at Universitas Rokania. Improvements were evident in grammatical accuracy, argumentative coherence, and citation accuracy. Qualitative results indicate that students who received structured AI literacy training engaged more critically with AI feedback, while students without institutional guidance tended to rely passively on AI output. The findings demonstrate that AI-assisted writing is most effective when supported by institutional policies, pedagogical scaffolding, and ethical guidance. This study contributes to the growing discourse on responsible AI integration in academic writing instruction in higher education
ANALYSIS DESIGN SYSTEM FOR PROSPECTIVE AIRCRAFT PASSENGERS IN NYIA AIRPORT Rianto, Rianto; Aini S, Nanda Tri
Vortex Vol 2, No 2 (2021)
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (818.38 KB) | DOI: 10.28989/vortex.v2i2.1003

Abstract

Air transportation is a necessity for regional economic activities, where passengers will have an important role for the survival of the aviation world. Knowing what factors are the most influential in the movement of prospective passengers is important to know the future of the aviation world, especially for the Special Region of Yogyakarta. So in this study designed a system that can be used to solve these problems. Where this system uses eight variables, namely the number of passengers, the number of residents, the number of hotels, the number of universities, the number of students, the number of hospitals, the number of workers, and the number of companies.
Analysis of The Economic Impact of Covid 19 on Performance Tourism Business Personnel in Belitung District Valeriani, Devi; Wibawa, Dian Prihardini; Rendy, Rendy; Rianto, Rianto
Jurnal Penelitian Pariwisata Vol 7 No 1 (2023): (TRJ) Tourism Research Journal
Publisher : Institut Pariwisata Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30647/trj.v7i1.207

Abstract

This study aims to determine the influence of marketing, finance, production, human resources, creativity, and innovation on the performance of tourism business actors. This research is a quantitative descriptive study using simple random sampling. The population consisted of 18,591 business actors in the Belitung Regency, with a sample size of 100 using the Slovin formula. The partial results show that marketing and production have no significant effect on tourism business actor performance, while finance, human resources, creativity, and innovation have a significant impact. Due to constraints such as access, mobility, purchasing power, and societal fear, marketing does not affect tourism business performance. Finance affects the performance of tourism business actors by maintaining business liquidity, improving resilience, and providing access to financing for future expansion. Production activities do not affect tourism business performance as they focus more on service provision, optimizing marketing, financial management, and adjusting business models. Human resources significantly impact tourism business actor performance because skilled employees help maintain service quality, implement health and safety protocols, and adapt to changes. Creativity and innovation positively impact tourism business actor performance by creating new products, improving efficiency, and differentiating from competitors. Keywords: Marketing, Finance, Production, Human Resources, Creativity And Innovation, Tourism Business Actors Performance
Keruntuhan Peradaban Suatu Masyarakat dalam Perspektif Al-Qur’an: Implementasi Analisis Sintagmatik-Paradigmatik Ferdinand De Saussure Perihal Interpretasi QS. Al-A‘raf[7]: 34 Rianto, Rianto
Jurnal Studi Al-Qur'an Vol 15 No 1 (2019): Jurnal Studi Al-Qur'an
Publisher : Islamic Religious Education Departement

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JSQ.015.1.03

Abstract

Al-Qur'an as a guide book through the concept of social laws seeks to encourage a positive transformation in human social life so that its function as a hudan can be realized. The social principles discussed in the Qur'an among other are those related to the dogmas that regulate the existence or period limit of human civilization. The doctrine is implied by this holy book through the terminology of ajal which is framed with the word ummah in QS. al-A‘raf 7: 34. The problem then arises regarding how to determine the meaning of ajal. This article is then written to address the problem that can be solved based on the mechanism of the epistemological framework of exegesis, using the syntagmatic-paradigmatic semiotic analysis of Ferdinand De Saussure. From the research that has been done, it is understood that the terminology of the collapse of the society’s civilization which is contained in the verse can be interpreted with the following senses: 1) It expresses the meaning of the population destruction caused by punishment; 2) It is interpreted as the phase of the end of the power/sovereign order of a nation as part of the characteristics of the community civilization entity. Generally, it was concluded that the trigger for the end of the civiliztion existence was caused by the fading of the religiosity in their lives which influenced the pattern of community interaction which then caused various kinds of social inequality. The disequilibrium that arises in the midst of this social ecosystem then ends the glory period of the civilization. Keywords: Collapse of society’s civilization, Al-Qur’an, Tafsir. Abstrak Al-Qur’an sebagai kitab petunjuk lewat konsep hukum-hukum kemasyarakatan berupaya mendorong terjadinya transformasi positif dalam kehidupan sosial manusia agar fungsinya sebagai hudan dapat terealisasikan. Dimensi sosial al-Qur’an dalam QS. al-A‘ra>f[7]: 34 diantaranya memperkenalkan dogma mengenai aturan batas periode eksistensi peradaban melalui terminologi ajal yang dirangkaikannya dengan kata ummah. Problem kemudian muncul terkait bagaimana memaknai ajal bagi masyarakat yang disebutkan pada redaksi ayat tersebut. Artikel ini menjadikan topik di atas sebagai problem akademik yang diselesaikan berdasarkan mekanisme kerangka epistemologi tafsir dengan pendekatan analisis sintagmatik-paradigmatik semiotika Ferdinand De Saussure. Hasil dari penelitian ini adalah : 1) Indikasi arti musnahnya populasi masyarakat yang disebabkan oleh azab, 2) fase berakhirnya orde kekuasaan/daulat suatu bangsa sebagai bagian dari ciri entitas peradaban komunitas. Pemicu berakhirnya eksistensi tamadun suatu kaum disebabkan oleh pudarnya nuansa religiusitas dalam kehidupan sehingga mempengaruhi pola interaksi masyarakat yang kemudian menimbulkan berbagai macam ketimpangan sosial. Disekuilibrium yang timbul di tengah-tengah ekosistem sosial ini lantas mengakhiri periode kegemilangan peradaban masyarakat. Kata Kunci: Peradaban masyarakat, Al-qur’an, Tafsir.
Peran Mediasi Peningkatan Kunjungan dalam Hubungan antara Daya Tarik Ruang Publik Pamulang dan Permintaan Produk Makanan dan Minuman Rianto, Rianto; Pusparani, Pusparani; Herienda, Florensia; Pradhipta, RMW Agie; Hidayat, Candra
Jurnal Ilmiah Pariwisata Vol 31 No 1 (2026): Jurnal Ilmiah Pariwisata
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Institut Pariwisata Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30647/jip.v31i1.2010

Abstract

This study aims to examine the effect of tourist attractions on the increase in visits and demand for food and beverage products at Pamulang Public Space, using path analysis in a quantitative approach. The background of this research is the high potential of Pamulang Public Space as a tourist destination, followed by the increasing demand for local culinary products. The population of the study consists of visitors to Pamulang Public Space, with a sample of 100 respondents selected using an accidental sampling technique. Data was collected through Likert scale-based questionnaires and analyzed using SmartPLS. The results show that tourist attractions have a significant positive effect on increasing visits, which in turn impacts the demand for food and beverage products. The increase in visits acts as a mediator between tourist attractions and culinary product demand. In conclusion, strong tourist attractions can increase the number of visitors and contribute to the increase in demand for food and beverage products. Based on the findings, it is recommended that the Pamulang City Government improve the facilities and accessibility at Pamulang Public Space, that visitors make wise use of the facilities, and that business owners, especially Gen Z entrepreneurs, continue to innovate in offering quality culinary products while utilizing social media for promotion. Keywords: tourist attraction, visit increase, demand for food and beverage products, growth of MSMEs
Co-Authors AA Sudharmawan, AA Abdullah Abdullah Abdurahman Abdurrahman Abdurrosyid, Moh. Acep Irham Gufroni Aditya Wahana Adriani, Hanni Adrianty, Uchy Mukho Affindo, Edo Afiati, Laksmita Nur Agus Riyadi Aini S, Nanda Tri Al-Mujaddid, Toriq Furqon Alaydrus, Syafika alfi husni, alfi Aliah, Aliah Alman, Fariel Zulfikar Alman, Gabriel Choirul Amanda, Vivi Ameilia Damayanti Amelia Citra Dewi Amrina Rosyada Anggara, Afwan Anggraini, Intan Ariesta Apriansyah, Ferryma Arba Aradea Arfa, Desmayeti Ari Kusuma Wardana Arief Bakhtiar Darmawan, Arief Bakhtiar Arief Purwanto Ariyanto M, Ariyanto M Aryapranata, Aryawan Ashari, Anisa Fitri Asrai Maros Atika Aini Nasution Aulia, Triana Zuhrotun Ayu Kadek Ari Noviani, Ni Gusti Bafaqis, Muhammad Haziq Baginda Harahap Bayu Saputro Bermana, Seftiandra Budiman, Surya Fajar Daegal, Andre Damayanti, Ameilia Dani Gilang Sujana Darmayanti, Yessi Devi Valeriani Dewi, Triana Rosalina Dian Prihardini Wibawa Dian Wijayanti Diva Pari Sangga, Gusti Gede Dwianto, Rahmad Agus Dwiky Qurniawan Dwiniati, Dwiniati Efrinal, Efrinal Elda Nurmalinda Eldianson, Rio Endang Setyawati Endri Bagus Prastiyo Enggar Novianto Enny Itje Sela Erik Herman Heri Ujianto Erik Iman Heri Ujianto Fallo, Hamidah Fauzi, Ekha Rifki Fidiantoro, Vicky firmansyah maualana sugiartana nursuwars Florensia Herienda Habibie, Sri Yaumil Hasdani, Hasdani Heru Prasetyo Hidayat, Candra Hidayat, Nanang Al Husni Mubarok Hutagalung, Husen Idayanti, Rini Idum Satia Santi Ismiati, Windi Ismiati Istianingsih, Nanik Istifaedah, Inggit Nurul Ivan Yulivan Joko Santoso Juang Bertorio, Margala Judijanto, Loso Juniarsih, Delvita Koerunnisa, Koerunnisa Kurniawan, Elan Latifah, Tia M, Ariyanto M. Asyari Syahab Maharani, Mira Mahroza, Jonni malkis, lince Manto, Agus Mardana Yuda, I Wayan Maria Junetha Sihasale Maudiarti, Santi Meliasari, Desi Metzvioleta, Metzvioleta Mhd. Arief Hasan, Mhd. Arief Mohammad Syaltut Abduh, Mohammad Syaltut Muafi, Khabib Muhammad Fairuzabadi Muhammad Rizki Muhammad Rizki Muhammad, Ariyanto Mujaddid, Toriq Furqon Al Mujiani, Sari Mujiani, Sari Mujiani Mulyaningsih, Indrya Myrza Rahmanita Na, Quan Nanik Istianingsih Nasution, Deivy Zulyanti Nawi, Nasrul Nengsih, Neng Suryanti Nilansari , Anis Febri Nilansari, Anis Febri Niluh Puspita Dewi, Niluh Puspita Nina Kusumayanti, Ni Luh Nofiyanti, Fifi Novita, Safitri Dwi Nur Wening, Nur Nur Widiyasono, Nur Nurasih, Zahra Nurcahya, Gugum Gumilang Nuryanto , Tato Octarina, Dian Oktafiani, Rian Patiandari, Patiandari Patriandari, Patriandari Poiran Poiran Poiran, Poiran Pradhipta, RMW Agie Pradhipta, RMW. Agie Prakoso, Lukman Yudho Pramesti, Nadia Prastiyo, Endri Bagus Pusparani, Pusparani Putra, Yudha Permadya Putri, Puji Handayani R.M.W. Agie Pradhipta Rachman, Arief Faizal Raditya Witamo, I Made Rahayu, Nurti Ramadhan, Muhammad Ilham Rasilah, Rasilah Raswen Efendi Ratika Tulus Wahyuhana Rendy Rendy Riandy, Denis Victor Rima Aksen Cahdriyana Rina Sari Qurniawati, Rina Sari Riny, Riny Riska Ayu, Agustina Rizkiyah, Solehatur Rizkya, Adilia Tri Rusli Efendi Damanik Rusliyana, Rusliyana Ruswati, Ruswati Santika, Yollandaru Yoga Savitri Hendradewi Setia Wardani Setiadi, Muhammad Ikmal Setiafindari, Widya Setiana, Mira Setiawan, Nicko Kurnia Setiawan, Retno Agus Soemantri, Asep Iwa Soffi Widyanesti Priwantoro, Soffi Widyanesti Sri Patmi, Sri Subudiani, Ni Komang Sudarmanto, Eko Suherry Suherry, Suherry Sundring Pantja Djati survival survival Susriyant, Susriyant Susriyanti, Susriyanti Swuanderi, Ketut Syafrudin, Teguh Syahab, Alfin Syarifuddin Syariful Fahmi, Syariful Syihabuddin Syihabuddin Tato Nuryanto, Tato Tri Auri Yanti Tri Untoro, Iwan Hartadi Tulus Haryono, Tulus Ujianto, EIH Utami, Wahyu Sri Vismania S. Damaianti, Vismania S. Viyanti Viyanti Wawang Anwarudin Wayan Sudarsana Wibawa wibawa Wicaksono, Aditya Rangga Wifasari, Septi Yanuar Surya Putra Yasini, Ketut Young Soo, Kim Yudan Hermawan Zai, Supriyaman Zalfiatr, Yelmirai Zulkifli Zulkifli Zuzzaifa, Nur