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Analisis Pengaruh Timbal Balik Antara Penghindaran Pajak Dan Corporate Social Responsibility (CSR) Vincent, Maychelie; Sari, Dian Purnama
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.28154

Abstract

Perusahaan yang sanggup untuk memposisikan CSR dan aspek perpajakan ke dalam sebuah jalinan rencana sistematis dan strategis akan memperoleh manfaat pada peningkatan kadar competitive advantage perusahaan tersebut. Perencanaan pajak dan aktivitas CSR yang telah dikolaborasikan bermanfaat dalam mendukung pengimplementasian rencana strategis perusahaan dengan menanamkan nilai di benak masyarakat dan konsumennya sekalipun penghindaran pajak ataupun CSR menjadi motivasi awal perusahaan melakukan strategi yang dimiliki. Desain penelitian adalah kuantitatif dengan pengujian hipotesis. Data penelitian adalah laporan keuangan tahun 2016-2018. Objek penelitian adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Teknik analisis data adalah regresi linier berganda. Tujuan penelitian adalah untuk menguji dan menganalisis pengaruh penghindaran pajak terhadap Corporate Social Responsibility (CSR) dan Corporate Social Responsibility (CSR) terhadap penghindaran pajak. Hasil penelitian menunjukan bahwa penghindaran pajak berpengaruh positif terhadap CSR dan CSR berpengaruh positif terhadap penghindaran pajak oleh sebab perusahaan dengan tingkat agretivitas tinggi pada aspek perpajakan akan cenderung mengungkapkan informasi CSR secara berlebih, baik untuk tujuan menguntungkan korporasi ataupun pengalokasian dana kepada aktivitas bernilai tambah.
GERHANA DALAM NALAR TARJIH MUHAMMADIYAH : ANTARA SAINS DAN TRADISI MASYARAKAT Purnamasari, Dian
Mitsaqan Ghalizan Vol. 5 No. 1 (2025): Mitsaqan Ghalizan
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/mg.v5i1.10000

Abstract

This article discusses the perspective of the Muhammadiyah Tarjih Council on the eclipse phenomenon, by placing it in an integrative framework between modern science and community traditions. In Muhammadiyah's view, an eclipse is not a bad omen as some traditional communities believe, but a natural event that can be explained scientifically as part of Allah's law (sunnatullah). Nevertheless, Muhammadiyah still emphasizes the importance of the spiritual dimension through the eclipse prayer as a form of cosmic awareness and human submission to God. With a normative legal approach, this article also explores how Muhammadiyah's tarjih approach seeks to enlighten the community through da'wah that is educative, rational, and remains sensitive to local culture. Using a qualitative-descriptive approach and normative analysis, this paper concludes that the eclipse in the view of tarjih Muhammadiyah is a meeting point between faith, science, and tradition, which represents a progressive style of Islam.
Pengaruh Edukasi Demonstrasi Terhadap Kemampuan Dalam Melakukan Praktik SADARI pada Siswi SMA PGII 2 Kota Bandung Sri Iriani,, Oktarina; Sari, Dian Purnama; Rosita; Syafrullah, Haidir; Ardayani, Dini Sandi
Jurnal Ilmu Kesehatan Immanuel Vol. 18 No. 1 (2024): Jurnal Ilmu Kesehatan Immanuel
Publisher : Institut Kesehatan Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36051/jiki.v18i1.255

Abstract

Breast cancer is a disease that often occurs in women throughout the world. Early detection has an important role in increasing the cure rate and reducing the death rate due to breast cancer. The breast self-examination method is a simple method that can be used to detect early changes or abnormalities in the breasts. This research aims to investigate the effect of demonstration of breast self-examination called SADARI among female students at PGII 2 Senior High School in Bandung. This research involved 70 female students as research samples. The sample was selected using a simple random sampling technique. This research used a survey method using a checklist as a data collection instrument. The data collected includes information about the practice of SADARI, and the effect of giving a demonstration on the practice of SADARI. This research shows that before giving the demonstration 97.1% of female students did not have the ability to practice SADARI and after being given the demonstration 84.2% had the ability to practice SADARI. The results of statistical tests of ability before and after shows the Asymp.Sig value = 0.000 (<0.05). There is a significant influence on the implementation of the practice of SADARI on increasing the ability of female students in efforts to detect breast cancer early. It is hoped that the school will always carry out socialization about health to female students and collaborate with health workers, especially regarding breast self- examinations by doing SADARI, so that female students can be aware of changes in their bodies and know the importance of practicing breast self-examination regularly to detect possible abnormalities in the breasts, and it could be one of the providing information to the community or closest family about the practice of breast self-examination so that it is hoped that it can reduce the number of breast cancer.Keywords: SADARI, demonstration, Practice
STEP FORWARD FOR CFD UNCERTAINTY ANALYSIS OF SHIP RESISTANCE BENCHMARK MODEL LHI-007 Rina, Rina; Purnamasari, Dian; Dwi Yulfani, Rosi; Johar Alif Rahadi, Shinta
Journal of Marine-Earth Science and Technology Vol. 3 No. 1 (2022): April
Publisher : Marine & Earth Science and Technology Research Center, DRPM, ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j27745449.v3i1.450

Abstract

Computational Fluid Dynamics (CFD) is a tool for solving the basic problems of equations for model flow motion. The CFD application can be used to predict the magnitude of the ship's resistance which is related to the engine power needed to move the ship. Benchmarking is the process of comparing different methods, procedures, and physical models to provide a common basis for the validation of numerical methods. This study simulates the resistance test on the LHI 007 benchmark ship model using FINE™/Marine with speed ranges 1.63 m/s – 2.47 m/s at a temperature of 27°C. The purpose of this research is to complete the simulation approach and numerical uncertainty for the previous study. By adding a time step component to the verification and validation of the uncertainty analysis, the error value gets smaller than the validation value for various speeds 1.63 m/s, 1.8 m/s, 1.91 m/s and 2.02 m/s. It shows that validation was achieved.
The Relantionship between Workload and Work Fatigue of Health Workers Sari, Dian Purnama; Aidha, Zuhrina; Susilawati, Susilawati
Indonesian Journal of Global Health Research Vol 6 No 2 (2024): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v6i2.3110

Abstract

This study aims to explore the relationship between workload and work fatigue among health workers at Puskesmas Sei Balai, Batu Bara Regency. Data was collected from 46 respondents consisting of doctors, nurses, midwives, analysts, nutritionists, and public health workers. This study used a quantitative approach with a cross-sectional research design. The sample consisted of 46 health workers at the Sei Balai Health Center. Data was collected through questionnaires that measured workload levels and burnout. Statistical analysis was performed using the Chi-Square test and Fisher's exact test. The results showed that heavy workload was positively correlated with high work fatigue. This shows the importance of effective workload management to reduce the risk of burnout among health workers. The implications of this research can be used to devise better workload management strategies at Puskesmas Sei Balai and encourage further research in this domain. Based on the results of the study obtained p (p-value) = 0.00 (p < 0.05) that there is a relationship between workload and work fatigue of health workers at the Sei Balai Health Center, Coal Regency.
ANALISIS PEMBELAJARAN AKUNTANSI SECARA DARING DI SMAK “X” Budianto Tedjasuskmana; Lindrawati; Marini Purwanto; Dian Purnama Sari
JURNAL BUANA PENGABDIAN Vol. 3 No. 2 (2021): JURNAL BUANA PENGABDIAN
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jurnalbuanapengabdian.v3i2.1966

Abstract

Kegiatan pembelajaran daring adalah kegiatan proses belajar mengajar yang dilakukan pada saat ini diatur oleh kebijakan Pemerintah dalam rangka menghindari wabah COVID-19 yang sedang melanda pada masyarakat di Indonesia dan di seluruh dunia. Namun, pembelajaran daring sendiri masih menuai pro dan kontra karena dirasa belum mampu diserap secara penuh oleh para siswa didik. Kegiatan pengabdian masyarakat ini dilakukan dengan memberikan pembelajaran daring di sebuah SMAK melalui media google meet serta memberikan kuis melalui media google form. Setelah seluruh proses dilaksanakan, para siswa mengisi kuisioner sehingga dapat mengukur efektivitas pembelajaran daring yang dilakukan. Hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa siswa memang lebih merasa mudah memahami materi melalui sistem pembelajaran tatap muka, meskipun dalam pembelajaran daring lebih dari 30% siswa masih dapat memahami materi dengan baik. Para siswa masih membutuhkan motivasi belajar sehingga guru mungkin dapat memberikan materi dengan lebih banyak variasi.Kata kunci— Pembelajaran Daring, Akuntansi, Motivasi Belajar Online learning activities are teaching and learning process activities that are currently being regulated by Government policies in order to avoid the COVID-19 outbreak that is currently hitting people in Indonesia and around the world. However, online learning itselfstill reaps pros and cons because students feel that they are not fully absorbed by students. This community service activity is carried out by providing online learning at a high school through google meet media as well as providing quizzes via google form media. Afterthe whole process was carried out, the students filled out a questionnaire so that they could measure the effectiveness of the online learning that was being carried out. The results of this community service activity show that students really find it easier to understand the material through the face-to-face learning system, although in online learning more than 30% of students can still understand the material well. Students still need motivation to learn so that teachers may be able to provide material with more variety.Keywords—Effectivity, Online Learning, Accounting, Motivation to Learn
STRATEGI PENERAPAN CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP KEPUTUSAN PEMBELIAN PRODUK ALAT BANTU DENGAR DI CV. EARSOUND Arfah, Fadilla; Sari, Dian Purnama
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4271

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Strategi Penerapan Costumer Relationship Management terhadap Keputusan Pembelian Produk Alat Bantu Dengar di CV Earsound. Penelitian ini adalah merupakan penelitian kuantitatif. Sumber data penelitian dapat bersumber dari internal maupun eksternal. Sampel dalam penelitian ini yaitu seluruh 37 pelanggan CV Ersound dari beberapa bulan terakhir. Pengujian asumsi klasik yang digunakan Uji normalitas, Uji Multikolinearitas, Uji Heteroskedastisitas, Regresi Linear Sederhana dan Koefisien Determinasi. Uji t digunakan untuk menguji signifikansi Customer Relationship Management (CRM) terhadap keputusan pembelian. Hasil penelitian Hal ini menunjukkan jika variabel Customer Relationship Management (CRM) (X) dapat menjelaskan Variabel Keputusan Pembelian (Y) sebesar 79,9%. Dapat diketahui bahwa thitung (3,567) > ttabel (2,030), demikian pula dengan nilai signifikansinya sebesar 0,001 < 0,05 maka dapat disimpulkan hipotesis pertama diterima, artinya variabel Customer Relationship Management (CRM) (X) berpengaruh terhadap variabel Keputusan Pembelian (Y). Keputusan pembelian merupakan sebuah tahapan evaluasi yang membuat konsumen menyusun daftaran peringkat barang dalam peringkat pilihannya dimana tahapan evaluasi itu akan menciptakan hasrat pembelian, sehingga konsumen akan membeli barang yang paling mereka sukai.
Pengaruh Endorphin Massage terhadap Intensitas Nyeri pada Ibu Bersalin Afifah, Rida; Iriani, Oktarina; Sari, Dian Purnama; Rosita, Rosita
Jurnal Farmasi dan Kesehatan ( JUFRAN ) Vol. 1 No. 2 (2024): Call for Paper: Volume 1 Nomor 2 Juli 2024
Publisher : Jurnal Farmasi dan Kesehatan ( JUFRAN )

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

Abstract

LRasa nyeri pada persalinan lazim terjadi dan merupakan proses yang melibatkan fisiologis dan psikologis ibu sehingga beberapa ibu sering merasa akan mampu melewati proses persalinan. Penanganan dan pengawasan nyeri persalinan terutama pada kala I fase aktif sangat penting, karena ini sebagai titik penentu apakah seorang ibu bersalin dapat menjalani persalinan normal atau diakhiri dengan suatu tindakan dikarenakan adanya penyulit yang diakibatkan nyeri yang sangat hebat. Jenis penelitian adalah Quasi eksperimen dengan bentuk desain penelitian yang dipilih adalah Post-test Group Design, pada populasi 40 orang di Klinik Utama Fatimah Bandung. Sampel sebanyak 20 orang pada kelompok eksperimen dan 20 orang pada kelompok kontrol, diambil secara purposive sampling. Subjek penelitian ini adalah ibu bersalin yang memenuhi kriteria inklusi dan ekslusi dengan menggunakan SOP dan kuisioner, menggunaka Uji T dependen. Hasil penelitian didapatkan nilai p value= 0,032 < (0,05), nilai rata-rata rasa nyeri pada kelompok intervensi 2,95 dan rata-rata rasa nyeri pada kelompok kontrol 2,45. Maka dapat disimpulkan terdapat pengaruh endorphin massage terhadap intensitas nyeri ibu bersalin di Klini Utama Fatimah Bandung. Terdapat pengaruh endorphin massage terhadap intensitas nyeri ibu bersalin di Klini Utama Fatimah Bandung
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v1i1.81

Abstract

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.
The Effect of Position Promotion and Work Motivation on Employee Performance at PT. Honda Motor Medan Amin Makhmud Zain NST; Dian Purnama Sari
International Journal of Economics (IJEC) Vol. 1 No. 1 (2022): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v1i1.126

Abstract

This study aims to determine whether there is an effect of promotion and work motivation on employee performance at PT. The Honda Motor Medan script and how much influence it has. The method used in this study is a quantitative method with several tests, namely reliability analysis, classical assumption deviation test and linear regression. Partially, the variable of promotion (X1) has a significant influence on the performance of employees of PT. Honda Motor Medan script. This means that the hypothesis in this study is accepted, as evidenced by the value of t count > t table (1,686 > 1,678). While the work motivation variable (X2) has a significant influence on the performance of employees of PT. Honda Motor Medan script. This means that the hypothesis in this study is accepted, as evidenced by the value of t count > t table (4.801 > 1.678). Simultaneously, the variables of job promotion (X1) and work motivation (X2) have a significant influence on the performance of employees of PT. Honda Motor Medan script. This means that the hypothesis in this study is accepted, as evidenced by the calculated F value > F table (79.051 > 3.25). Job promotion variables (X1) and work motivation (X2) were able to contribute influence on employee performance variables by 79.5% while the remaining 20.5% was influenced by other variables not examined in this 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 Badzlin, Nadhifah Zahra Ghaisani Bisri, Ahmad Budianto Tedjasukmana Budianto Tedjasuksmana Budianto Tedjasuskmana Budilaksono, Sularso Christian Gunawan Christin Natalia Sianipar Cornela, Angelisha Darmiati Darmiati Denok Julianingsih Deny Tri Ardianto Desy Irana Dewi Lubis, Desy Irana Dewi Devi Permata Sari Dewi Lestari Dodi Siregar Dwi Yulfani, Rosi Efendi, Tri Achmad Eirene Puspita Wardoyo Elizaga , Jhon Rojell Y. Endah Suwarni Endang Purwaningsih Eny Astuti Erandaru Erandaru Erwin Saraswati Esa, Ariston Oki Evi Irene Saurina Tampubolon Evo S Hariandja Fathur Rizqy Fatihah, Anandita Firdaus, Robby Anzil Gugus Irianto Gunawan, Aurellia Angeline Hablil Ikhwana Hafidz Putra Herlyansyah Haidir Syafrullah Handani, Dhimas Widhi Hari Setyo Widodo Heffi Alberida Herika Hayurani Hidayati Hidayati Husna Atikah Imam Saputra Indah, Dewi Rosaria Indra Widianto Iriani, Oktarina Iriani, Oktarina Sri Ismail, Abdi Iwan Triyuwono Jesica Handoko Johar Alif Rahadi, Shinta Joshua Leong Julius F Nagel Kalsum, Umy Karma, I Nyoman Khairat, Nur Ummul Khayru Aqillah Kristina, Natalia Kurnianingtyas, Diva Kurniawati, Selly 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 Maulana, Rifani Mela Nofaliska Panjaitan Michael Michael Mira Meliyanti Mohammad, Luthfansyah Muhamad Syazali Muhammad Ali Nur Muhammad Luqman Hakim, Muhammad Luqman Muhammad Tahir Muliyani Muryadin, Muryadin Muttaqie, Teguh Nasib Marbun Natalia Kristina NAZMAH Nazmah Nazmah, Nazmah Noor, Fariz Noor, Fariz Maulana Novi Swandari Budiarso Novrida Qudsi Lutfillah Nurhidayah, Sri Nurlistyanti, Aulya Oktarina Sri Iriani 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 Rachbini, Didik Junaidi Rahadi, Cakra W.K. Rahadi, Shinta J.A. Rahadi, Shinta Johar Alif Rahayu Rahayu Rahmat Hidayat Ratna Dewi Refra, Mossad Kennedy Reza Puji Paramitha Rezvani, Rifki Richard Andrew Rikhaniarti, Tri Rina Rina Rinaldi, Sania Hanyva Rio Griya Putra Ririn Virnanda RIZKA NUR OKTAVIANI Rizki Rahmawati, Rizki Rizki Wahyu Yunian Putra Rogo Subandono Rosita Rosita Rosita Rwa Abimantrana Ksemadyastu S Patricia Febrina Dwijayanti S, Patricia Febrina Dwijayanti Sabirin, Ahmad Salina, Salina Seni Putri Agustiani Setiyobudi, Nanang Shanti Sheli Riani Shinta Wurdiana Rhomadona Sihar Tigor Benjamin Tambunan Silwana, Amalia Sinabutar, Willa Cecilia Nikensitara Sintong Josua Parlindungan Simamora Soenarmi, Fransisca R. SRI RAHAYU Sri Rahayu Ssa'addah, Yulia Subaidah Sudibjo, Niko Suginam Sukmawardana, Happy Nabila Sulistiyani Susanna Hartanto Susanna Hartanto Tabitha Liliana Chandra Tahira, Tahira Tedjasuksmana, Budianto - Thalia Renata Octavia Triwidiyantari, Dyah Umi Kalsum Utina, Mohammad Ridwan Utina, Muhammad Ridwan 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 Zarochman, Zarochman Zuhrina Aidha