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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Pendidikan Vokasi KAPAL Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Jurnal Pendidikan Ekonomi Undiksha Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Ilmiah Mahasiswa FEB 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 Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JOURNAL OF SCIENCE AND SOCIAL RESEARCH 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 Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Global Health research 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) Journal of Marine-Earth Science and Technology International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi 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 Ilman: Jurnal Ilmu Manajemen Jurnal Buana Pengabdian Jurnal Kesehatan Delima Pelamonia 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 Management and Business Progress Welfare: Jurnal Pengabdian Masyarakat Mathematics Education Journal Jurnal Ilmu Kesehatan Immanuel Jurnal Farmasi dan Kesehatan ( JUFRAN)

Dian Purnamasari

Universitas Katolik Widya Mandala Surabaya

Author-ID : 372627

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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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

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

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

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

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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.

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

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.

The necessity of implementing AI for enhancing safety in the Indonesian passenger shipping fleet Rahadi, Shinta J.A.; Prasetyo, Dimas Fajar; Hakim, Muhammad Luqman; Sari, Dian Purnama; Virliani, Putri; Rahadi, Cakra W.K.; Rina, Rina; Yulfani, R. D.; Mohammad, Luthfansyah; Kurnianingtyas, Diva
Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Vol 21, No 1 (2024): February
Publisher : Department of Naval Architecture - Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/kapal.v21i1.58868

The shipping industry, grappling with escalating challenges, increasingly adopts Artificial Intelligence (AI) to enhance efficiency, safety, and environmental impact. Experts endorse ship automation and AI implementation for safety, navigation, and operational efficiency in ferry networks. This paper underscores AIS technology's role in maritime safety and environmental protection, emphasizing AI's potential in navigation and knowledge gap bridging. Indonesia, with its numerous islands and significant population, faces complex challenges in ensuring safe maritime transportation. Collaborative efforts among the government, industry, and stakeholders are vital for enhancing safety standards across the archipelago. Despite regulations, Indonesia contends with a high ferry accident rate, prompting the need for preventive measures. The study reviews AI's application in preventing sea accidents, recognizing its contributions and potential effectiveness in maritime safety. Acknowledging challenges like data quality and cybersecurity, the paper emphasizes the necessity of AI development for passenger ship safety. It concludes by highlighting significant research efforts, endorsing AI's promising role in reshaping the industry for improved efficiency and safety. Further exploration of AI applications, particularly in passenger ship safety, is recommended to meet evolving challenges in the maritime sector.

Proposed Quality Plan for Shipbuilding in Indonesia Based on ISO 10005:2018 Virliani, Putri; Rahadi, Shinta Johar Alif; Rina, Rina; Sari, Dian Purnama; Ismail, Abdi; Maruf, Buana; Bisri, Ahmad
Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Vol 20, No 3 (2023): October
Publisher : Department of Naval Architecture - Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/kapal.v20i3.58691

Ensuring quality is of utmost importance for the shipbuilding sector, as it involves addressing both the quality of processes and the final products to achieve efficient and cost-effective manufacturing. It has become a standard practice for shipyards to adopt certifiable management systems. ISO 9001:2015 sets out the necessary criteria for a Quality Plan, which is influenced by the company's overall quality policy and contractual obligations. In this context, ISO 10005:2018 offers guidance that can be utilized within the framework of quality plans to meet the specific requirements of a project. Several quality plans for Indonesian shipyards, only adopting ISO 9001 and ISO 10005:2018, have yet to be widely implemented. Thus, this paper adopts ISO 10005:2018 to identify the quality plan of three selected shipyards in Indonesia. The gap analysis technique is used to compare the current state of the quality plan with the desired conditions outlined in the ISO 10005:2018 standard. The identified gaps will determine the areas that require immediate attention and improvement in order to meet the requirements of ISO 10005:2018. The primary objective of this study is to facilitate the creation of a quality plan that adheres to the ISO 9001 and 10005 standards. Based on the comparison results of quality plans according to ISO 10005:2018 in shipyards A, B, and C, the recommendation is to integrate distinct clauses (6.4, 6.7.1, 6.7.3, 6.10, 6.13, and 6.15) to improve the quality plans across these specific shipyards.

The Influence of Internal Village Development Strategies Increase Village Income Through Village Owned Business Entity (Bumdes) in the Village Sei Red, Tanjung Morawa District Deli Serdang Regency Yuni Andri Ekawati; Dian Purnama Sari
International Journal of Economics (IJEC) Vol. 1 No. 1 (2022): January-June
Publisher : PT Inovasi Pratama Internasional

This study aims to determine whether the village development strategy has an effect on increasing village income in Sei Merah Village, Kec . Tj Morawa . The method used in this study is a quantitative method with several tests, namely reliability and simple linear regression . Based on the results of the primary data regression which was processed using SPSS 1 8 , the following simple linear regression equation was obtained : Y : 21.622 + 0.704X. Based on these data, it can be determined that the size of the t table is 2,003 and it is known that the village development strategy variable has a t count of 5.608, when compared to the t table, the result is 5.608 > 2.003, so it can be concluded that the village development strategy variable has a significant effect on the variable of increasing village income. Based on the results of the regression calculation of the coefficient of determination of the summary model in the table above, it can be seen that the coefficient of determination (R square) obtained in this study is 0.360. This means that 36% of the variables of increasing village income can be influenced by the variables of village development strategies. While the remaining 64% can be influenced by other independent variables that are not included in the study.

Co-Authors Achmad Baidowi, Achmad Afandi, Mohamad Imam Afifah, Rida 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 AR, Putra Az-Zahra Ardayani, Dini Sandi Arfah, Fadilla Ari Setiawan Arlina, Andi Asmaul Husna Badzlin, Nadhifah Zahra Ghaisani Bisri, Ahmad Bobby Hartanto Budianto Tedjasukmana Budianto Tedjasuksmana Budianto Tedjasuskmana Budilaksono, Sularso Cahyadi, Lukieto Cai Cen, Cia Chandra, Tabitha Liliana Christian Gunawan Christin Natalia Sianipar Cornela, Angelisha Darmiati Darmiati Deny Tri Ardianto Devi Permata Sari Dewi Lestari Dwi Yulfani, Rosi Efendi, Tri Achmad Ekatri Ayuningsih Ekawati, Yuni Andri Elizaga , Jhon Rojell Y. Endang Purwaningsih Erandaru Erandaru Erwin Saraswati Esa, Ariston Oki Evi Irene Saurina Tampubolon Evo S Hariandja Fahmi Sulaiman Fathur Rizqy Firdaus, Robby Anzil Gangsar Mayang Sari Gugus Irianto Hafidz Putra Herlyansyah Handani, Dhimas Widhi Hari Setyo Widodo Heffi Alberida Herika Hayurani, Herika Hidayati Hidayati Indah, Dewi Rosaria Indra Widianto Iriani, Oktarina Iriani, Oktarina Sri Ismail, Abdi Iwan Triyuwono Jesica Handoko Johar Alif Rahadi, Shinta Julianingsih, Denok Julius F Nagel Kalsum, Umy Karma, I Nyoman Khairat, Nur Ummul Khayru Aqillah Kristina, Natalia Kurnianingtyas, Diva Kurniawati, Selly Leong, Joshua 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 Marwati, Devi Matilde Agnes Oktaviani Michael Michael Mohammad, Luthfansyah Muhamad Syazali Muhammad Ali Nur Muhammad Luqman Hakim, Muhammad Luqman Muhammad Tahir Muliyani Muryadin, Muryadin Musparina Muttaqie, Teguh Nasib Marbun Natalia Kristina NAZMAH Nazmah Nazmah, Nazmah Noor, Fariz Noor, Fariz Maulana Novi Swandari Budiarso Novianti, Sri Suci Novrida Qudsi Lutfillah Nurhidayah, Sri Nurlistyanti, Aulya Oktaviani, Matilde Agnes Patricia Febrina Dwijayanti Prasetyo, Dimas Fajar Prayogi, Bagus Prihantini, Apsari Fajar Purwanto, Marini puspita, winda dwi Putra, Arfis Maydino Firmansyah Putra, Dimas Ananta Putri, Bunga Amelia Putri, Nur Aini Saura Rachbini, Didik Junaidi 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 Rikhaniarti, Tri Rina Rina Rio Griya Putra Ririn Virnanda RIZKA NUR OKTAVIANI Rizki Rahmawati, Rizki Rizki Wahyu Yunian Putra Rogo Subandono Rosita Rosita Rosita Rumiris Siahaan Rwa Abimantrana Ksemadyastu S Patricia Febrina Dwijayanti Sabirin, Ahmad Salina, Salina Saragih, Dara Mustika Sari , Dea Novita Setiyobudi, Nanang Shanti Sheli Riani Silwana, Amalia Sinabutar, Willa Cecilia Nikensitara Sintong Josua Parlindungan Simamora Sinurat, Mangasi Siregar, Aisyah Soenarmi, Fransisca R. Sri Eka Wulandari Sri Rahayu Subaidah Sudibjo, Niko Sudji Munadi Suginam Sulistiyani Susanna Hartanto Susanna Hartanto Susilawati, Susilawati Syafrullah, Haidir Tahira, Tahira Tambunan, Tigor Tedjasuksmana, Budianto - Thalia Renata Octavia Triwidiyantari, Dyah Umi Kalsum Vina Winda Sari Vincent, Maychelie Virliani, Putri Vonny Whidyawhati W, Ikrawanty Ayu Wardayani Wardayani, Wardayani Wardhani, Winda Wardoyo, Eirene Puspita Widayanti, Evi Wijaya Kusuma Rahadi, Cakra Wijaya, Rio Dwi Sakti Yani, Achmad Yenny Muliawaty Yudi - Yudi Yudi Yulfani, R. D. Yuni Andri Ekawati Zahra, Anita Zarochman, Zarochman Zuhrina Aidha

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