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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Ilmu dan Riset Akuntansi ZIRAA'AH MAJALAH ILMIAH PERTANIAN RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Abdimas Indonesian Journal Proceeding of Undergraduate Conference on Literature, Linguistic, and Cultural Studies Accounting Progress
Devi Novita Sari
Fakultas Hukum Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS KINERJA MENGGUNAKAN PENDEKATAN BALANCED SCORECARD (PADA PT ARMADA INTERNATIONAL MOTOR) Sari, Devi Novita; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTPerformance assessment method which can assess company performance accurately and holistically is required in dealing with the current complex business environment. Balance Scorecard is one of the methods which can be applied in this matter. Balance Scorecard is a performance assessment tool which combines financial non-financial performance standard. Measures the performance from four perspectives, i.e.: financial perspective, customer perspective, internal business perspective, and growth and learning perspective. Therefore, this research is meant to find out the performance of PT Armada International Motor Surabaya branch by using Balanced Scorecard method since PT Armada International Motor has not implemented the Balanced Scorecard method. The researcher applies qualitative research which is a non-hypothesis research, so a hypothesis is not necessary to be formulated. The data collection technique has been carried out by performing observation, interview, documentation, and questionnaires. The result of the research shows that financial perspective during three years experienced degression. Customer perspective in which during three years the company could not maintained their customer. The internal business process perspective shows that every year the company has performed innovation in order toi improve their product quality. The growth and learning perspective in which during three years the sales experienced degression.Keywords: Balanced Scorecard, financial perspective, customer perspective, internal business perspective, growth and learning perspective.
PENGARUH PERKAWINAN PULANG KABAKO TERHADAP KEUTUHAN KELUARGA DI DESA MUARA UWAI KEC.BANGKINANG KAB.KAMPAR Sari, Devi Novita; Eddison, Ahmad; Zahirman, Zahirman
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 2, No 2 (2015): Wisuda Oktober Tahun 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract

Abstract: Humans are social beings, in the hold of a single human life requires more human.Humans live and thrive in the community interacting.By nature humans should be united, help each other, aligned and each pair.Humans have a tendency to form pairs of permanent or fixed by way of living together, these couples realized by an official relationship or bond called marriage.The background of this study the influence of the marital home kabako against the integrity of the family in the village of Muara Uwai kec.Bangkinang kab.Kampar.with the goal to be achieved in this research is to know is there any influence marital home kabako against the family unit.Samples taken in this study is 25 people.Engineering analysis using quantitative descriptive analysis using simple linear regression equation with the process through SPSS version 20.00.Based on the results of the study, marital return kabako no significant effect on the family unit in the village of Muara Uwai Kec.Bangkinang Kab.Kampar.based on the results of tests of significance were performed in this study with the results calculated F (1,04) ˂ F table (1.98).Simple linear regression equation obtained in this study is Y = 29 039 + 464X.this suggests that the marriage home kabako not affect the family unit in the village of Muara Uwai kec.Bangkinang kab.Kampar.Keywords: Marital Home Kabako, Wholeness Family
STRATEGI PENGELOLAAN BISNIS, PROFIL PERUSAHAAN, DAN TATA KELOLA PERUSAHAAN TERHADAP TARIF PAJAK EFEKTIF UNTUK PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI Jefri, Ulfi; Amyati, Amyati; Sari, Devi Novita
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 1 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i1.233

Abstract

The purpose of this study is to examine the impact of business strategy, corporate characteristics, and corporate governance on effective tax rates. The sample used in this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The method used is an associative quantitative method with a quantitative approach. The study population consisted of 75 companies, with a sample of 14 companies selected using purposive sampling techniques. This study uses multiple linear regression analysis, and the results show that the research variables Return on Asset (ROA), Leverage, and Company Size based on the results of the SPSS test partially have a significant influence on the dependent variable (effective tax rate) in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2021 period. Meanwhile, the variables of business strategy, institutional ownership, and managerial ownership are based on the results of the SPSS test that partially have no influence on the effective tax rate on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2021 period.  The results of the Fcalculate test (simultaneous) for business strategy variables, return on assets, leverage, company size, institutional ownership and managerial ownership using SPSS version 26 show that Fcalculate > Ftable is 3.311 > 2.25, with a significant value of 0.007 < 0.05 means that business strategy, return on assets, leverage, company size, institutional  ownership and managerial ownership have a significant effect on the effective tax rate in  manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021
Pengaruh Model Pembelajaran PBL (Project Based Learning) pada Materi Pendudukan Jepang di Indonesia terhadap Kemampuan Berpikir Kritis Siswa Kelas XI MIPA di SMA Negeri 1 Pagaden Kabupaten Subang Sari, Devi Novita; Ribawati, Eko; Maryuni, Yuni
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.4352

Abstract

This study aims to determine the effect of the application of the project based learning model in Indonesian history subjects on the material of the Japanese occupation in Indonesia on the critical thinking skills of XI MIPA class students at SMA Negeri 1 Pagaden in Subang. The method used in this research is quasi-experimental method using pretest-posttest control group design. The sampling technique in this study was purposive sample with XI MIPA 1 class of 34 students as experimental class using project based learning model and XI MIPA 2 class of 33 students as control class using discovery learning model. Based on the results of data analysis, it is obtained that there is an effect of using the project based learning model on the material of the Japanese occupation in Indonesia on students' critical thinking skills. Based on the results of the t test analysis, the tcount value of 4.42 is not equal to ttable value of 1.67 with a significance level of 0.05, so Ho is rejected and H1 is accepted, so there is an effect of the application of the project based learning model on the material of the Japanese occupation in Indonesia on the critical thinking skills of XI MIPA class students at SMA Negeri 1 Pagaden in Subang. Keywords: Project Based Learning Model, History Learning, Critical Thinking Skills
RESPON PERTUMBUHAN VEGETATIF Pennisetum purpureum cv. GAMA UMAMI DENGAN DIAMETER STEK YANG BERBEDA Sari, Devi Novita; Dianita, Rahmi; Alwi, Yun
ZIRAA'AH MAJALAH ILMIAH PERTANIAN Vol 49, No 3 (2024)
Publisher : Pusat Publikasi Jurnal Universitas Islam Kalimantan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/zmip.v49i3.14876

Abstract

This research aims to determine the vegetative growth in Gama Umami elephant grass, which is influenced by the diameter of stem cuttings. This research used a Completely Randomized Design (CRD) with different diameter treatments, namely, D1= of 1-1.2 cm (small), D2 = of 1.3-1.8 cm (medium), and D3 = of 1.9-2.2 cm (large). The results showed that the plants with large diameters emerged the first bud early compared to those with small and medium diameters. However, the plant with a small diameter had good initial growth, with the number of leaves increasing from the second week, followed by many buds, plant height, and leaves. In this study, it can be concluded that using a plant with a small diameter shows the best results, which can be seen from the number of buds, leaves, plant height, and area.
Analisis Pengaruh Penghargaan Finansial, Pelatihan Profesional, Nilai–Nilai Sosial Terhadap Minat Mahasiswa Akuntansi Dalam Memilih Karir Sebagai Akuntan Publik Sari, Devi Novita; Kencana, Dwi Tirta
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7230

Abstract

The reason for the low number of public accountants is due to the lack of interest of accounting student in this profession. Infact, the public accounting profession is an important proffesion because the publik accounting profession working in a piblik accountig firm (KAP) is a proffesion that aims to prove the princples of transparancy, accountability, liability, independence and fairness that have been implemented in financial report. This research aim to test and analyzw how influential financial rewards, professional training, and social values are on students’ nterest in choosing a career as a piblic accountan. This research uses a quantitative type of research where the population is a active a accounting students in 2023. The sampling method was using the slovin formula and obtained results of 97 samples. By collecting data using questionnaires with gform. The results of this research show that financial awards do not have a significant positiv influence, while professional training and social values have a significant positive influence on a accounting students’ interest in choosing a career as a public accountant
Analisis Kepatuhan Wajib Pajak Orang Pribadi Terhadap Penerimaan Pajak Penghasilan (PPh) Pasal 21 Pada KPP Pratama Tebing Tinggi Arfah, Yenni; Sari, Devi Novita; Panjaitan, Dwi Fany Azra
Accounting Progress Vol. 4 No. 1 (2025): Accounting Progress Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i1.237

Abstract

This study aims to analyze the compliance level of individual taxpayers with regard to the income tax revenue from Article 21 at the Pratama Tax Office (KPP Pratama) in Tebing Tinggi. A qualitative descriptive approach was adopted, utilizing primary data through interviews with tax officers and secondary data from reports and relevant literature. The findings show a decreasing trend in compliance from 77.97% in 2021 to 57.7% in 2023, despite a steady increase in registered taxpayers. This indicates that a larger taxpayer base does not necessarily lead to higher compliance. The main contributing factors to low compliance include insufficient knowledge of tax obligations, lack of awareness about filing procedures, and misperceptions regarding the tax system. Although the tax revenue from Article 21 remained relatively high—exceeding targets in 2021 and 2022 and nearing the target in 2023—this was primarily driven by high-income taxpayers subject to progressive tax rates. The results demonstrate that tax revenue performance is not solely dependent on overall taxpayer compliance levels. This study highlights the need for targeted taxpayer education, service improvement, and a localized strategy to address behavioral gaps in the self-assessment tax system.
An Ethnographic Approach of Cancel Culture Against Abidzar in the Indonesian Movie Industry: Production and Consumption Perspective Sidik, Theola Caesar Aisyah; Sari, Devi Novita; Hamidah, Virgi Senalia; Illaili, Yumna Nisa
Proceeding of Undergraduate Conference on Literature, Linguistic, and Cultural Studies Vol. 4 No. 1 (2025): UNCOLLCS: PROCEEDING RESEARCH ON LITERARY, LINGUISTIC, AND CULTURAL STUDIES
Publisher : Fakultas Ilmu Budaya Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/uncollcs.v4i1.6121

Abstract

This paper investigates the dynamics of cancel culture in Indonesia by analyzing the controversy surrounding Abidzar Al-Ghifari’s casting in the Indonesian remake of the Korean drama Business Proposal. Drawing on digital ethnographic methods, the study explores how online K-pop communities engage in the processes of cultural critique and symbolic resistance. Through in-depth interviews with ten fans from digital platforms such as Twitter, Reddit, Telegram, and Facebook, the research examines how both media producers and consumers negotiate aesthetic expectations, moral judgments, and representational legitimacy. The findings show that cancel culture serves not only as a mechanism of social control but also as an arena of participatory discourse where cultural standards, global influences, and national identity are contested. Ultimately, this study highlights how fan communities, empowered by digital connectivity and cultural fluency, have the capacity to influence production decisions and redefine public accountability in the entertainment industry.
Transformasi Limbah Kulit Singkong Sebagai Bahan Alternatif Mie pada Program PELITA SIMIE Mahasiswa KKN Kolaboratif untuk Pemberdayaan Ekonomi Desa Jubung Hadi, Bimoseno Prasteyo; Mufidah, Salma Fitria; Nisak, Chonitatun; Sabilillah, Zico; Vembriani, Hanifah Fariuz; Sari, Devi Novita; Wijaya, Daniel Aries; Mahardika, Sherly; Hernawan, Salsabiela; Nastiari, Samara Galih Dhiya; Humaimah, Calista Nurifa; Rahayu, Muji; Qomariyah, Siti; Sukoco, Sampir Andrean
Abdimas Indonesian Journal Vol. 5 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i2.935

Abstract

The Collaborative Community Service Program (KKN) 159 conducted in Jubung Village, Sukorambi Subdistrict, Jember Regency, is a tangible contribution by students to community service, focusing on processing cassava peel waste into an alternative raw material for noodles through the PELITA SIMIE Program (Empowerment Through Appropriate Innovation: Cassava Peel into Noodles). Activities included waste collection, processing, and training in noodle production for the community, particularly small and medium enterprises (SMEs), using efficient and environmentally friendly techniques. As a result, cassava peel waste was successfully processed into high-quality noodles, increasing residents' income and fostering awareness of waste management and local product innovation. This initiative has the potential to serve as a model for sustainable economic empowerment based on local resources.
Co-Authors Ahmad Eddison Amyati, Amyati Arfah, Yenni Eko Ribawati Hadi, Bimoseno Prasteyo Hamidah, Virgi Senalia Hernawan, Salsabiela Humaimah, Calista Nurifa Illaili, Yumna Nisa JEFRI, ULFI Kencana, Dwi Tirta Mahardika, Sherly Maryuni, Yuni Mufidah, Salma Fitria Muji Rahayu Nastiari, Samara Galih Dhiya Nisak, Chonitatun Panjaitan, Dwi Fany Azra Rahmi Dianita Sabilillah, Zico Sidik, Theola Caesar Aisyah Siti Qomariyah Sukoco, Sampir Andrean Vembriani, Hanifah Fariuz Widyawati, Dini Wijaya, Daniel Aries Yun Alwi Zahirman, Zahirman