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All Journal Jurnal Akuntansi & Auditing Indonesia Indonesian Journal of Economics and Bussiness Ekonomi Bisnis NUTRIRE DIAITA Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Pekommas Jurnal Akuntansi Multiparadigma REZ PUBLICA Jurnal EMT KITA Jurnal AKP Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan Komunikasi Lentera: Jurnal Ilmiah Kependidikan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JKM (Jurnal Kebidanan Malahayati) JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ComTech: Computer, Mathematics and Engineering Applications Dialogia: Jurnal Studi Islam dan Sosial Journal of Information System, Applied, Management, Accounting and Research JURNAL ILKES (Jurnal Ilmu Kesehatan) Altasia : Jurnal Pariwisata Indonesia Almufida: Jurnal Ilmu-Ilmu Keislaman Jurnal Ilmiah Edunomika (JIE) Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat International Journal of Economics Development Research (IJEDR) Mediakom : Jurnal Ilmu Komunikasi Jurnal Ilmiah Wahana Pendidikan Jurnal Riset dan Inovasi Pembelajaran Jurnal Vokasi Informatika (JAVIT) Jurnal Abdimas Bina Bangsa Educoretax JUKESHUM: Jurnal Pengabdian Masyarakat Bulletin of Science Education Golden Ratio of Marketing and Applied Psychology of Business Jurnal Impresi Indonesia Jurnal Inovasi Masyarakat Jurnal Bisnis, Ekonomi, dan Sains Journal of Trends Economics and Accounting Research Jurnal Ekonomi dan Bisnis Journal of Educational Sciences Journal of Accounting and Finance Management (JAFM) ASEAN Marketing Journal Jurnal Ilmu Multidisplin Journal of Business Studies and Management Review JRAP (Jurnal Riset Akuntansi dan Perpajakan) SETARA: Jurnal Studi Gender dan Anak Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Journal International Dakwah and Communication Librarianship In Muslim Societies Al Makki Health Informatics Journal Jurnal Pengabdian Sosial Jurnal Ilmiah Akuntansi dan Keuangan MEJORA Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Prosiding Seminar Kesehatan Nasional IJELaSS: International Journal of Education, Language and Social Scince BACA: Jurnal Dokumentasi dan Informasi Tradisign: Jurnal Pustaka Desain dan Budaya Surau Journal of Islamic Studies
Diana Sari
Universitas Widyatama
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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Kebijakan Tax Amnesty dan Program Pengungkapan Sukarela (PPS) serta Implikasinya terhadap Penerimaan Pajak dan Tax Ratio di Indonesia Yati Mulyati; Diana Sari; Dyah Purnamasari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13405

Abstract

Low tax revenue, the Panama Papers scandal, low taxpayer compliance and taxpayer database collection are the things behind the implementation of the Tax Amnesty program. Indonesia has implemented the tax amnesty program several times, including 1964, 1984, 2016, and 2021. This study aims to determine how the implementation of tax amnesty and the Voluntary Disclosure Program (PPS) and its implications for Indonesia's tax revenue and tax ratio. The research method is carried out with descriptive qualitative. The data used in this research is secondary data in the form of laws, regulations, tax revenue data, and tax ratio. The results illustrate that the tax amnesty program in 1964, 1984 and 2021 was less effective, this is evidenced by the contribution to tax revenue is still minimal. Meanwhile, the tax amnesty program in 2016 had an impact on the increase in tax revenue. The tax ratio is directly proportional to the increase in tax revenue even though the increase does not appear significant.
PENGARUH NET INTEREST MARGIN, NON-PERFORMING LOAN DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON ASSET BANK ASING TAHUN 2018 - 2022 Yuniarti, Rita; Sari, Diana; Rusmawan, Wedi; Nuryaman, Nuryaman; Fadjar, Achmad; Silviana, Silviana
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.12513

Abstract

Decreasing and fluctuating ROA shows that the bank's performance is still not good, according to the OJK Research Director (2022), the banking sector's ROA start to increase but still not optimal. This study aims to empirically examine the effect of net interest margin, non-performing loans, and capital adequacy ratios on return on assets. The population in this study are foreign banks 2018-2022 with a sample of 10 banks in the good category according to the OJK. The results showed that Net Interest Margin (NIM) had a significant and positive effect on Return on Assets (ROA), Non-performing loans (NPL) had a significant and negative effect on Return on Assets (ROA), while Capital Adequacy Ratio (CAR) had no significant effect on Return on Assets (ROA). Keyword: Net Interest Margin, Non-Performing Loan, Capital Adequacy Ratio, Return on Assets
Management of Al-Madinah Mosque Ciledug Tangerang Sari, Diana; Guilin, Xie; Jiao, Deng
Journal International Dakwah and Communication Vol. 4 No. 1 (2024)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jidc.v4i1.483

Abstract

Mosque management is carried out based on good planning. Apart from functioning as a place of worship, the mosque also fosters and educates humans to become believers and pious people. The Prophet set the mosque as a center of worship, resolving cases, as a center for education and teaching, setting strategies for the spread of Islam, information centers for Islamic activities, social places, placed baitul mal / state treasury, or Muslim community treasury, Ibn Sickle recited his rhymes in the mosque when defending the prophet, and marriage. And the mosque also has good management and a neatly arranged organization to carry out the functions of the mosque.  
IMPLEMENTASI PERATURAN DAERAH KABUPATEN ROKAN HILIR NOMOR 7 TAHUN 2019 TENTANG IZIN PENANGKARAN SARANG BURUNG WALET TAHUN 2022 Sari, Diana; Asrida, Wan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 11: Edisi II Juli - Desember 2024
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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

Abstract

A swallow's nest breeding permit is a permit given by the regent to every person or entity to carry out swallow's nest breeding activities. Regional Regulation Number 7 of 2019 concerning Permits for Swallow's Nest Breeding was formed in the context of fostering, controlling and controlling swallow's nest breeding activities. However, since the enactment of this regional regulation, not a single swallow's nest breeder in Rokan Hilir Regency has applied for a breeding permit. The aim of this research is to determine the factors that influence the implementation of Rokan Hilir Regency Regional Regulation Number 7 of 2019 concerning Swallow Nest Breeding Permits so that this Regional Regulation does not work. This research uses implementation theory by George Edward III. According to Edward, policy implementation is influenced by four variables, namely communication, resources, disposition and bureaucratic structure. This research uses a research method with a qualitative research approach. This research was conducted in Rimba Melintang District and Bangko District, Rokan Hilir Regency. The research results show that the implementation of Regional Regulation no. 7/2019 has not yet been implemented. The causes are firstly, communication is not yet running, this can be seen from the indicators of transmission, clarity and consistency which have not been effective, resources tend to be good, this can be seen from the indicators of adequate human resources, budget and equipment in the Department of Investment and One Stop Integrated Service in Rokan Hilir Regency, and the disposition that has not been carried out optimally, this can be seen from the commitment of implementors who tend to be lacking in controlling businesses that have violated the rules. And the bureaucratic structure that is already running but not yet optimal can be seen from the SOP indicators that already exist and have been implemented, but from the fragmentation indicators that are not yet running. Keywords : Implementation, Permit for Swallow's Nest Breeding.
THE TEACHER MORALS IN TEACHING ACCORDING TO K.H. HASYIM ASY’ARI IN THE BOOK OF ADABUL ‘ALIM WAL MUTA’ALLIM Sari, Diana; Hidayat, Rahmat; Lubis, M. Fauzi
Almufida : Jurnal Ilmu-Ilmu Keislaman Vol 8, No 2 (2023): Almufida: Jurnal Ilmu-Ilmu Keislaman
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/almufida.v8i2.3558

Abstract

This research is based on a phenomena of teachers in Indonesia who are still found to have no nable character, so that it does not reflect the morals of a good teacher. This research aims to determine: (1) The teacher’s character towards oneself according to K.H. Hasyim Asy’ari in the book of Adabul ‘Alim Wal Muta’allim, (2) The teacher’s character when teaching according to K.H. Hasyim Asy’ari the book of Adabul ‘Alim Wal Muta’allim, (3) The teacher’s characters towards students according to K.H. Hasyim Asy’ari the book of Adabul ‘Alim Wal Muta’allim, (4) The relevance of teacher morals to students according to K.H. Hasyim Asy’ari the book of Adabul ‘Alim Wal Muta’allim to current education at this time. This type of research is library research. Data collection uses documentation techniques and in data analysis uses content analysis techniques in obtaining the valid data.
Language Development and Building Character Early Children through Role Playing Method Novalina, Sesti; Anwar, Khairul; Maharani, Ria; Suryani, Dewi; Sari, Diana; Hariandi, Rizki
Bulletin of Science Education Vol. 4 No. 1 (2024): Bulletin of Science Education
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bse.v4i1.820

Abstract

The purpose of this research is to explain the role-playing method in the process of language development and building children's character from an early age. Role playing is expected to be able to have an effect on the early childhood education process so that it contributes to the control of early childhood education in Indonesia. References are obtained through literature review in order to obtain sources related to the data needed for analysis and then conclusions. Role playing is able to develop language and build character, through the roles played by children it is easier to interact and have the opportunity to play various kinds of characters so as to provide appropriate learning to build character so that they are able to directly differentiate between good and bad roles. The rampant actions of children against parents, teachers and bullying and the lack of maximum implementation of character education values in children is the background for research and is a special concern and must be immediately taken seriously by educators. Keywords: Language Development, Role Playing Method, Building Character Children
Faktor-Faktor yang Berhubungan dengan Stres Kerja Perawat di Instalasi Gawat Darurat dan Ruang Bedah RSUD Dr. H. Abdul Moeloek Sari, Diana; Sari, Nurhalina; Aryawati, Wayan; Riyanti, Riyanti
JURNAL ILKES : Jurnal Ilmu Kesehatan Vol 14 No 2 (2023): Jurnal Ilkes (Jurnal Ilmu Kesehatan)
Publisher : STIKES Karya Husada Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35966/ilkes.v14i2.298

Abstract

Perawat dalam menjalankan tugasnya menghadapi berbagai hal yang bisa memicu terjadinya stres. Situasi yang dapat mencetus terjadinya stres kerja adalah seperti beban kerja perawat yang tinggi, tanggung jawab yang sangat tinggi terhadap keselamatan manusia, dan harus maksimal dalam melayani pasien. Stres pada perawat sangat perlu diperhatikan, karena apabila seorang perawat mengalami stres yang tinggi akan berdampak pada kualitas pelayanannya. Tujuan penelitian diketahuinya faktor-faktor yang berhubungan dengan stress kerja perawat di Instalasi Gawat Darurat Dan Ruang Bedah RSUD Dr. H. Abdul Moeloek Provinsi Lampung Tahun 2023. Desain penelitian analitik kuantitatif dengan desain penelitian cross sectional. Populasi penelitian seluruh perawat pelaksana di IGD dan Ruang Bedah RSUDAM pada bulan September 2022 sebanyak 79 orang. Teknik sampel menggunakan Total Populasi sebanyak 79 orang. Pengolahan data menggunakan uji Chi Square. Hasil penelitian ada hubungan yang bermakna antara umur (p-value = 0,001, OR = 5,937), jenis kelamin (p-value = 0,003, OR = 4,571), pendidikan (p-value = 0,019, OR = 3,303), lama kerja (p-value = 0,001, OR = 5,353) dan beban kerja (p-value = 0,000, OR = 15,429) dengan stres kerja perawat di IGD dan Ruang Bedah RSUD Dr. H. Abdul Moeloek Provinsi Lampung. Saran perlu telaah kebutuhan tenaga untuk menentukan kebutuhan tenaga perawat. Sehingga beban kerja yang diemban oleh perawat akan berkurang dan akan menurunkan tingkat stres para perawat. Pada akhirnya akan meningkatkan kualitas pelayanan keperawatan kepada pasien di IGD dan Ruang Bedah RSUD Dr. H. Abdul Moeloek Provinsi Lampung.
Literasi Digital Masyarakat Kabupaten Bandung Barat Takariani, Caecilia Suprapti; Pangaribuan, Tristania Risma Anastasia; Simatupang, Oktolina; Sari, Diana
Jurnal Pekommas Vol 8 No 1 (2023): June 2023
Publisher : Sekolah Tinggi Multi Media “MMTC” Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56873/jpkm.v8i1.5108

Abstract

Human resources are an important aspect of digital transformation. People's understanding and acceptance of technology, which leads to digital literacy, can drive the success of the digital transformation. An adaptive society is needed to accept existing digital developments, so it is very important to know the data on the digital literacy level of the community in an area to support development in that region. West Bandung Regency (KBB) is one of the areas that carry out digital transformation in various fields of life. This study aims to determine the level of digital literacy in the KBB society, determine the relationship between several sociodemographic factors and digital literacy, and provide recommendations regarding the condition of digital literacy in the KBB society. The research was carried out using a quantitative approach, with a sample of respondents selected by random sampling in the KBB society in seven selected sub-districts. The analysis was carried out both descriptively to determine the level of digital literacy in the KBB society and statistically using the chi-square test to see the relationship between several sociodemographic variables and digital literacy. The results of the study show that the digital literacy level of the people of West Bandung Regency is generally at an intermediate level. There is a relationship between the variables of education level, occupation, and digital literacy in the KBB society.
Dampak kebijakan keringanan pajak terhadap penerimaan pajak, tax ratio, dan perubahan penerimaan pajak: Analisis pengampunan pajak, sunset policy, dan program pengungkapan sukarela di Indonesia Kanna Ewanan, Frias Valentino; Sari, Diana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

Since 1964 until now, in 2022, the government of the Republic of Indonesia has had a habit of forgiving taxpayers who do not comply with tax regulations, such as by forgiving administrative sanctions or criminal sanctions. This study aims to determine the impact of tax relief policies on tax revenues, tax ratios, and changes in tax revenues. This study uses a qualitative approach by analyzing secondary data. The results of this study are that the application of tax relief policies (Tax Amnesty, Sunset Policy, or Voluntary Disclosure Program) in 1964, 1965, 1966, 1967, 1984, 2008, 2009, 2016, and 2022 is a door to pave the way for injustice in the Republic of Indonesia because, as long as the policy was running, only the Sunset Policy in 2008 was quite successful. Researchers also consider that this policy is one that violates the fifth precept of Pancasila because people who have obeyed will feel no longer valued. Then, this can also result in money laundering as long as the tax relief policy is implemented because the ransom money or its equivalent is not questionable.
Analysis of Human Development Index in West Java: Education and Health Approach Luqman, Silviana; Rusmawan, Wedi; Sari, Diana; Nuryaman, Nuryaman; Fadjar, Achmad; Yuniarti, Rita; Fillah, Gedizza; Annisha, Zakiah
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.311

Abstract

Research Objectives to analyze and determine the West Java Human Development Index (HDI) in the field of health and education. Types of Quantitative Descriptive Research. Research Subject of West Java Province. Observation period 2017-2019. The results showed that the HDI of education was still in the medium category, in line with the performance of the health service performance that showed that it was not effective. For HDIs the health sector gets a very high category, although it has gotten a very high category, there are still targets that have not been achieved. So it is necessary to evaluate and follow up for improvement and, always evaluate what driver the achievements. Always do a review to evaluate the achievement at the end of the year, to assess the success that has been realized, and to detect causes the target has not been achieved.
Co-Authors Achmad Fadjar Adhitya Adhitya Agusta Linda Nora Ahmad Fadjar Ait Novatiani Alfauzan Amin Andicha Gustra Jeki Andry Arifian Rachman Anggraini, Ai Anjani, Devi Tri Annisa Rahmi, Annisa Annisha Annisha Annisha, Zakiah Arie Gilang Kusuma Arifian, Andry Aryawati, Wayan Auzar, Auzar Ayu Purwarianti Ayu, Annisa Ika Diah Bachtiar Asikin Bakkara, Vionna Febiyola Barri, Juwita Batubara, Rizky Husada Belli Nasution Biri, Isabel Kristiani Br Sembiring, Sartika cemara, Indra Chandra, Filius Charlina, Charlina Dalimunthe, Gallang Perdhana Dedi Saputra Dewi Suryani Dewi, Cindy Fresilia Dewi, Desy Eka Citra Dwi Hikmatun , Khaerunnisa Dwi Hikmatun, Khaerunnisa Dwi Kartini, Dwi Dwiyanti Purbasari Dyah Purnamasari Dyah Purnamasari Elisa, Dona Elmustian, Elmustian F. Rodelas, Allan Nicko Fadjar, Achmad Fillah, Gedizza Fitriyani, Risma Gandhi Pawitan Gedizza Fillah Ghassani, Ajrina Guilin, Xie Gunawan Gunawan Guntur Guntara Gusman, Ariadi Gusmawati Hadwimantoro, Hadwimantoro Hariandi, Rizki Harmadi, Ashur Hasnah Faizah AR Hendra, Adduwet Henny Utarsih HERY DIA ANATA BATUBARA Hudiarto Hudiarto, Hudiarto Hutama, Kresna Ina Desna Dwi Lyana Indra Junaidi Zakaria, Indra Irfan Nauli Noor Izzati, Fuziana Jiao, Deng Johan, Ahmad Junedi, Junedi Junita, Leni Marlina Jus'at, Idrus Juwita Juwita, Juwita Kanna Ewanan, Frias Valentino Khairul Anwar Komala Dewi, Rita Komariah , Oom Komariyah , Oom Komariyah, Oom Kusuma, Brata Lestari, Dea Dani Lisnawati, Neti Lubis, M. Fauzi Luqman, Silviana MAHARANI, FITHRA Maharani, Fitrah Maharani, Ria Makmur, Alfian Mangatur Sinaga Manguntara, La Mariza, Ana Marselian, Samuel Monica, Rany Muchid Muslim, Ahmad Yudasmara Nissa Yuniar Nur Alifah Norris, Teresa Novalina, Sesti NOVITASARI, DESI Noviyanti, Indah Nurhalina Sari Nurkholis Nurliyani Nurliyani Nurmalasari Nurmalasari Nuryaman Nuryaman PANE, PERTAMA YUL ASMARA Pangaribuan, Tristania Risma Anastasia Parwati, Ni Kadek Pasha, Muhammad Rifki Rasyid Pratama, Sandi Risnawan Pratiwi, Yulfi Putra, Wira Pramana R. Wedi Rusmawan Kusumah Rachdian, Adinda Oktaviani Rahmah Rahmah Rahmat Hidayat Ramadhan, Muhammad Rafi Restiawati, Evi Rima Rachmawati Rina Nofiyanti Ristanti, Nadia Riyanti Riyanti Robertus Ary Novianto Ruhiyat, Ilyas Rusmawan, Wedi Rustam, Yusriana Safita, Nia Sahrul Sahrul Septyadi, Rendy Shelvi, Shelvi silviana . Silviana Silviana Simatupang, Oktolina Sucherly, Sucherly Sugiharti Binastuti Sulaeman Rahman Nidar Sumengkar, Apung Susilowati Susilowati Syafrial Syafrial Syukur, Abdullah Takariani, Caecilia Suprapti Tampubolon, Abram Myhero Yancristofel Titus Priyo H Wan Asrida Wedi Rusmawan Wedi Rusmawan, R. Wibowo, Aris Suko Wijanarko, Hanif Wilson Novarino Wulandari, Christiana Wulandari, Gita Maulida Yahya, Adibah Yati Mulyati Yati Mulyati Yati Mulyati, Yati Yeni Nuraeni, Yeni Yudanto, Rosalia Yuli Yantina Yuniarti, Rita Yuyus Suryana Zakiah Annisha Zulpikal, Zulpikal