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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut KAPAL Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Jurnal Pendidikan Ekonomi Undiksha Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Journal of Consumer Science Biodidaktika : Jurnal Biologi dan Pembelajarannya Jurnal Akuntansi dan Pajak Journal of Consumer Sciences LINGUA LITERA : journal of english linguistics and literature Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Bisnis dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ekonomi Bisnis Indonesia International Journal of Humanities, Management, and Social Science (IJ-HuMaSS) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Dinasti International Journal of Management Science Jurnal Pajak dan Keuangan Negara (PKN) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Buana Akuntansi Reswara: Jurnal Pengabdian Kepada Masyarakat Tunas Nusantara Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Journal of Public Health Innovation (JPHI) Journal of Nursing Practice and Education Journal of Social Responsibility Projects by Higher Education Forum Akuntansi dan Teknologi Informasi Jurnal Pengabdian Masyarakat (ABDIRA) Akuntansi Bisnis & Manajemen (ABM) Jurnal Abdi Panca Marga Parta: Jurnal Pengabdian Kepada Masyarakat Peka: Jurnal Pengabdian Kepada Masyarakat Archive: Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research Jurnal Buana Pengabdian Jurnal Riset Rumpun Ilmu Kesehatan (JURRIKES) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) Info Abdi Cendekia Eduvest - Journal of Universal Studies TELL - US JOURNAL Manajemen Bisnis dan Keuangan Korporat Jurnal Literasi dan Pembelajaran Indonesia Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Mitsaqan Ghalizan Advances in Healthcare Research Amicus Curiae ORAHUA : Jurnal Pengabdian Kepada Masyarakat Welfare: Jurnal Pengabdian Masyarakat Mathematics Education Journal JIKI
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FUN LEARNING DURING RAMADHAN BY USING ONCE UPON A TIME CARD IN TEACHING NARRATIVE Sari, Dian Purnama
TELL - US JOURNAL Vol 8, No 2 (2022): September 2022
Publisher : Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1060.626 KB) | DOI: 10.22202/tus.2022.v8i2.6165

Abstract

The purpose of this research is to teach English through a fun and dynamic activity during Ramadhan by using Once Upon a Time card. This learning activity was a part of an effort to increase students’ motivation to speak English in the classroom. This study was investigated through descriptive qualitative research where the researcher using participant observation as instrument. Field note was used to see their engagement in using English in the classroom. The aftereffects of this action demonstrated an expansion in excitement of the students to learn English and increment fearlessness and English talking abilities with regards to adequate vocabulary in regards to the material of telling story in sequence by using Once Upon a Time card. The results of this study are then prescribed as contribution to give Indonesian students one more involvement in speaking English.
IMPLEMENTATION TAX DIGITAL OF CONTENT CREATOR ON TIKTOK SOCIAL MEDIA Christian Gunawan; Dian Purnama Sari
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol. 4 No. 2 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v4i2.3842

Abstract

This study aims to determine the application of digital tax on the TikTok platform. This research is qualitative research involving several informants, such as TikTok content creators, TikTok agencies, and tax consultants. This study uses data analysis techniques. The results of this study indicate that content creators are subject to income tax by being treated as freelancers. TikTok content creators can use a calculation norm of 50% to calculate their net income. Their income has been deducted by TikTok, but does not include taxes. The agency also does not collect income tax on TikTok content creators, so there has been no implementation of digital taxes on the TikTok platform. Therefore, content creators on the TikTok platform must carry out their own tax. While carrying out their own tax, content creators experience several difficulties, such as difficulty in understanding complex tax regulations.
MAKNA BIAYA PADA RITUAL NGATURANG CANANG MASYARAKAT BALI Sri Rahayu; Yudi Yudi; Dian Purnama Sari
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7028

Abstract

Abstrak: Makna Biaya pada Ritual Ngaturang Canang Masyarakat Bali. Studi  ini  bertujuan  mengungkap makna pengeluaran uang pada ritual ngaturang canang oleh masyarakat Bali. Ngaturang canang merupakan ritual meletakkan banten kecil setiap pagi di tempat-tempat suci. Pengelompokan wujud budaya digunakan sebagai metode analisis. Hasil  penelitian menemukan bahwa setiap rumah tangga masyarakat Bali mengeluarkan biaya harian untuk membeli canang. Jumlah biaya tergantung kepada jumlah canang yang mengikuti jumlah merajan setiap keluarga.  Keluarga  tidak berusaha melakukan efisiensi dengan cara menghindari atau mengurangi jumlah canang. Masyarakat Bali memaknai biaya ritual canang bukan sebagai pengorbanan ekonomi, tetapi bermakna syukur untuk mendekatkan diri kepada Tuhan dan menyeimbangkan diri dalam kehidupan.Abstract: The Meaning of Cost in the Ngaturang Canang Ritual Bali. The study aims to reveal the meaning of spending in the Ngaturang Canang Ritual in Bali. Ngaturang Canang is a ritual of placing small offerings in the holy places every morning. Categorisation of cultural forms were utilised as analysis tools. The findings suggest that Balinese households spend some amount daily for the ritual according to the number of merajan in each family. The family never intends to reduce spending in the name of efficieny. The Balinese regards ritual cost of Canang not as economic spending, but as form of gratitude to bring one closer to God and to balance life.
Pengaruh Minat Belajar Peserta Didik terhadap Hasil Belajar Matematika Dian Purnama Sari
Tunas Nusantara Vol 5, No 1 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jtn.v5i1.4919

Abstract

In general, mathematics is often seen as difficult by studennts. Thus it be seen from the learning outcomes most of them do not meet the minimum completeness criteria of the school. Of course there are many obstacles including students' learning interest. The purpose of this study is to understand the influence of Pesdik's learning interests on the mathematics learning outcomes of V-B class students at SD Negeri Purwoyoso 04 Semarang. This research is included in quantitative research with data collection carried out using a questionnaire to find out students' learning interests and tests related to students' mathematics learning outcomes. The technique of data analysis is regression analysis. The results showed that there was a significant influence between learning interest and students' mathematics learning outcomes. Thus it is evident from the calculation results which show a significance of 0.043 <0.05. It can be concluded that there is an influence of interest in learning on the learning outcomes of students in mathematics.
TAFSIR HERMENEUTIKA INTENSIONALISME ATAS “LABA” YAYASAN PENDIDIKAN Dian Purnama Sari; Iwan Triyuwono
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.591 KB) | DOI: 10.18202/jamal.2010.12.7106

Abstract

Yayasan is a non-profit organization. The organization should not, by nature, has income statement and “profit” account. But, a non-profit organization which has profit account in income statement, still exists. The aim of this research is to find why the non-profit organization use income statement and understand the meaning of “profit” in non-profit education organization. The paradigm used in this research is interpretive paradigm. This research used Hermeneutics Intensionalism as the analysis method. The result shows there are three meanings of “profit” in non-profit organization, namely material “profit”, social “profit”, and memorial “profit”. The material “profit” is used to pay the debt of the non-profit organization. Social “profit” is the meaning of “profit” understood by student who benefit from fee dis-counts from the school. The third “profit” is memorial “profit” that means value to every stakeholder of this organization, that could remember won-derful times when they studied and worked in this school. These three “profits” are connected and affect one another so that they become borderless circle, namely the Tri-Sari “Laba” Yayasan.
DETERMINAN INTEGRITAS LAPORAN KEUANGAN DI INDONESIA Margareth Enrica Sebastian; Dian Purnama Sari
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to determine the impact of leverage, audit committee, growth opportunities, and litigation risk on financial statement integrity in real estate companies listed on the Indonesia Stock Exchange in period 2015-2019. The independent variable is leverage, audit committee, growth opportunities, and litigation risk and the dependent variable is financial statement integrity. The design of this research is quantitative research. The data collection method used in this study is documentation by collecting financial statements of real estate companies in period 2015-2019 obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The population in this study are 43 companies, while sample used are 41 companies with purposive sampling technique. Data analysis technique used are multiple linear regression. The results of this study showed that leverage and litigation risk has positive effect on financial statement integrity. Meanwhile, audit committee and growth opportunities has no effect on financial statement integrity.
KEWAJIBAN PERPAJAKAN PASCA PP 23/2018: SIAPKAH WAJIB PAJAK MELAKSANAKANNYA? Dian Purnama Sari; Patricia Febrina Dwijayanti; Rwa Abimantrana Ksemadyastu; Michael Michael
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study is to empirically test the readiness of Corporate Taxpayers to carry out tax obligations after Government Regulation number 23/2018 (PP 23/2018). The survey method is an appropriate method for this research. Respondents as the object of this research are MSME owners in East Java, in the form of a CV and calculating Income Tax based on PP 23/2018. The results of this study indicate that tax socialization, taxpayer knowledge and tax sanctions have a positive effect on readiness to carry out tax liability after PP 23/2018. Interestingly, awareness of tax compliance does not affect the readiness of taxpayers to carry out their tax liability after PP 23/2018.
Determinan Pengungkapan Pajak di Indonesia (Determinants of Tax Disclosure in Indonesia) Eirene Puspita Wardoyo; Dian Purnama Sari
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Tax disclosure has become a debate, namely whether the existence of tax disclosure can increase tax compliance. Dangerous tax practices such as illegal tax planning by companies create public pressure to prevent and end such acts. This pressure is overcome by increasing compliance and accountability through increasing taxpayer disclosure of information that can be accessed by the public. This study aims to analyze and examine the effect of tax planning, utilization of tax havens, and managerial ownership on corporate tax disclosure. The research object used is a manufacturing company listed on the Indonesia Stock
PENGUNGKAPAN PAJAK DI INDONESIA: SEBUAH CONTENT ANALYSIS Dian Purnama Sari; Tigor Tambunan; Natalia Kristina; Joshua Leong; Eirene Puspita Wardoyo
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2187

Abstract

Many countries are starting to require tax disclosure. In Indonesia, the Mandatory Disclosure Rule (MDR) has been announced but has never been implemented. Tax disclosure is expected to be an alternative change to the Mandatory Disclosure Rule (MDR). The purpose of this study is to analyze tax disclosures made by companies in Indonesia. This research was conducted using the content analysis method to classify and measure each of Mgammal's (2019) measurement items more accurately. The results showed that 12 items were fully represented by all company samples, 13 items were presented as company samples and 6 measurement items were not presented at all by company samples. It is hoped that the implementation of tax disclosure measurements carried out in this research can become a basis for compiling relevant tax disclosure items in Indonesia.
Consumer Protection Regarding Health Information and Warnings on Tobacco Cigarette Packaging Anggraini, Anna Maria Tri; Purnamasari, Dian; Sabirin, Ahmad; Putra, Dimas Ananta; Elizaga , Jhon Rojell Y.
Journal of Consumer Sciences Vol. 9 No. 2 (2024): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.9.2.247-265

Abstract

Indonesia is one of the countries that has a cigarette community, it becomes a problem when the packaging on cigarettes does not provide accurate information, this certainly blames consumer protection. This study aims to delineate consumer protection measures regarding tobacco cigarette circulation without providing accurate information. Conducted in a normative framework. The findings suggest that legal protection for cigarette consumers who receive unclear or inaccurate information on cigarette product packaging can encompass preventive and repressive legal measures. Preventive measures are outlined in PP No. 109 of 2012 and PERMENKES No. 28 of 2013, specifically in Article 4 sub-articles c and i. Conversely, repressive measures enable individuals to file complaints with the Consumer Dispute Settlement Agency (known as BPSK) or initiate lawsuits. Furthermore, the responsibility of business actors to provide accurate information is underscored by Decision Number 32/Pid.B/2021/Pt. Pbr. This responsibility extends not only to distributors but also to cigarette manufacturers, such as PT. Leadon International, found in violation of various regulations, including Article 8 paragraph (1) sub-paragraphs a I, and j of the Godrej Consumer Products Limited (GCPL), in conjunction with Article 14 of Government Regulation Number 109 of 2012, and Article 10 paragraph (2) sub-paragraph a and paragraph (3) of PERMENKES No.28 of 2013. Sanctions for producers should adhere to Article 19, in conjunction with Article 62 paragraph (1) of the GCPL. At the same time, distributors face reprimands for product withdrawals as stipulated in Article 60 paragraph (3) of PP No. 109 of 2012.
Co-Authors Achmad Baidowi, Achmad Afandi, Mohamad Imam Afriany, Joli Agnes Utari Widyaningdyah Agoes Santoso Agustina Felisia Ahmad Albar Tanjung Akuba, Stefy Falentino Amin Makhmud Zain NST Andriani, Monika Anna Maria Tri Anggraini Ardayani, Dini Sandi Ari Setiawan Ariston Oki Esa Arlina, Andi Asmaul Husna Badzlin, Nadhifah Zahra Ghaisani Bisri, Ahmad Budianto - Tedjasuksmana Budianto Tedjasukmana Budianto Tedjasuksmana Budianto Tedjasuskmana Budilaksono, Sularso Christian Gunawan Cornela, Angelisha Deny Tri Ardianto Efendi, Tri Achmad Eirene Puspita Wardoyo Eirene Puspita Wardoyo Ekatri Ayuningsih Elizaga , Jhon Rojell Y. Endang Purwaningsih Erandaru Erandaru Erwin Saraswati Fadilla Arfah Fahmi Sulaiman Fathur Rizqy Firdaus, Robby Anzil Hafidz Putra Herlyansyah Handani, Dhimas Widhi Hari Setyo Widodo Heffi Alberida Herika Hayurani, Herika Hidayati Hidayati Indah, Dewi Rosaria Indra Widianto Ismail, Abdi Iwan Triyuwono Jesica Handoko Joshua Leong Julianingsih, Denok Julius F Nagel Karma, I Nyoman Khayru Aqillah Kurnianingtyas, Diva Lindrawati Lindrawati Lodovicus Lasdi M. Rafly Afrizal Pratama Malakani, Arga Iman Maradesa, Djeini Marcellino Agustinus Chandra Margareth Enrica Sebastian Maria Eka Septia Yesiani Maria Emilia Carolline Martha Riskiaty Maruf, Buana Matilde Agnes Oktaviani Michael Michael Mohammad, Luthfansyah Muhamad Syazali Muhammad Luqman Hakim, Muhammad Luqman Muhammad Tahir Muliyani Muryadin, Muryadin Muttaqie, Teguh Nasib Marbun Natalia Kristina NAZMAH Noor, Fariz Noor, Fariz Maulana Novi Swandari Budiarso Novrida Qudsi Lutfillah Nurhidayah, Sri Nurlistyanti, Aulya Oktaviani, Matilde Agnes Patricia Febrina Dwijayanti Prasetyo, Dimas Fajar Prihantini, Apsari Fajar Purwanto, Marini puspita, winda dwi Putra, Arfis Maydino Firmansyah Putra, Dimas Ananta Putri, Bunga Amelia Putri, Nur Aini Saura Rahadi, Cakra W.K. Rahadi, Shinta J.A. Rahadi, Shinta Johar Alif Rahayu Rahayu Ratna Dewi Refra, Mossad Kennedy Reza Puji Paramitha Rezvani, Rifki Richard Andrew Rikhaniarti , Tri Rina Rina Rio Griya Putra Ririn Virnanda RIZKA NUR OKTAVIANI Rizki Rahmawati, Rizki Rizki Wahyu Yunian Putra Rogo Subandono Rosita Rwa Abimantrana Ksemadyastu S Patricia Febrina Dwijayanti Sabirin, Ahmad Salina, Salina Setiyobudi, Nanang Shanti Sheli Riani Sihar Tigor Benjamin Tambunan Silwana, Amalia Sinabutar, Willa Cecilia Nikensitara Sintong Josua Parlindungan Simamora Soenarmi, Fransisca R. Sri Eka Wulandari Sri Iriani,, Oktarina Sri Rahayu Subaidah Suginam Sulistiyani Susanna Hartanto Susanna Hartanto Syafrullah, Haidir Tabitha Liliana Chandra Thalia Renata Octavia Triwidiyantari, Dyah Vincent, Maychelie Virliani, Putri Vonny Whidyawhati Wardayani Wardayani, Wardayani Widayanti, Evi Wijaya Kusuma Rahadi, Cakra Wijaya, Rio Dwi Sakti Yani, Achmad Yenny Muliawaty Yudi - Yudi Yudi Yulfani, R. D. Yuni Andri Ekawati Zarochman, Zarochman