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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 Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Jurnal AKP 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 Inovasi Masyarakat Jurnal Bisnis, Ekonomi, dan Sains Jurnal Ekonomi dan Bisnis Journal of Accounting and Finance Management (JAFM) ASEAN Marketing Journal 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 Jurnal Ekonomi, Manajemen, Akuntansi Tradisign: Jurnal Pustaka Desain dan Budaya Surau Journal of Islamic Studies Jurnal Publikasi Ekonomi dan Akuntansi
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EKSTRAKSI KATA KUNCI OTOMATIS UNTUK DOKUMEN BAHASA INDONESIA STUDI KASUS: ARTIKEL JURNAL ILMIAH KOLEKSI PDII LIPI Sari, Diana; Purwarianti, Ayu
BACA: Jurnal Dokumentasi dan Informasi Vol. 35 No. 2 (2014): BACA: Jurnal Dokumentasi dan Informasi (Desember)
Publisher : Direktorat Repositori, Multimedia, dan Penerbitan Ilmiah - Badan Riset dan Inovasi Nasional (BRIN Publishing)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14203/j.baca.v35i2.192

Abstract

Keyword determination by using controlled vocabulary is not a difficult task for information analysts. However,specify keywords for hundreds or even thousands of articles will take time and effort of the analysts. To ease thework, it needs to be made a system of automatic keyword extraction. The construction of this system passes thestages of preprocessing, translating, and pinpointing keyword candidates with a list of keywords. The research wascarried out by using 33 articles taken from PDII LIPI journal collections. This research employed 3 weighing methods,namely TF, TF x IDF and WIDF. The best result was obtained from TF x IDF method. To refine the result, the authorcarried out fixing the keywords results and using levensthein algorithm.
The Influence of Profitability, Leverage, Liquidity, and ESG Scores on Firm Value of Lq45 Low Carbon Leaders Index Listed Companies for the Period 2021–2024 Kusuma, Arie Gilang; Sari, Diana
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.933

Abstract

This study aims to examine the extent to which Return on Equity (ROE), Net Profit Margin (NPM), Debt to Equity Ratio (DER), Current Ratio (CR), and Environmental, Social, and Governance (ESG) scores influence firm value, as proxied by Price to Book Value (PBV), among companies listed in the LQ45 Low Carbon Leaders Index during the 2021–2024 period. The study adopts a quantitative approach using panel data regression analysis. The sample consists of 10 companies that consistently reported ESG scores and published both sustainability and financial reports over the four-year observation period. The estimation model employed is the Random Effect Model (REM), selected based on Chow, Hausman, and Lagrange Multiplier tests. The individual influence of each independent variable on firm value is assessed through partial t-tests. The findings indicate that ROE and NPM have a positive and significant effect on firm value, underscoring the importance of profitability in building investor confidence. DER shows a significant negative effect, suggesting that high leverage levels tend to reduce market valuation. Meanwhile, CR and ESG scores exhibit no significant effect on firm value, although ESG scores display a positive directional relationship. This implies that sustainability practices are perceived positively but have yet to become a decisive factor in corporate valuation by the market.
Analysis of Profitability Ratios on Stock Returns in Healthcare Service Providers on IDX (2020–2024) Septyadi, Rendy; Sari, Diana
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.934

Abstract

This study aims to analyze the influence of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Earnings per Share (EPS) on stock returns in healthcare service provider companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative approach with multiple linear regression methods was employed. The sample consists of seven healthcare companies selected using purposive sampling criteria, including consistent publication of audited annual financial reports and accessible stock return data. Classical assumption tests were conducted to ensure model validity, followed by t-tests, F-tests, and the coefficient of determination (R²) to examine the partial and simultaneous effects of the independent variables on stock returns. The results show that Return on Assets (ROA) and Earnings per Share (EPS) have a positive and significant impact on stock returns, indicating that asset utilization efficiency and earnings potential per share are key considerations for investors. In contrast, Return on Equity (ROE) and Net Profit Margin (NPM) do not exhibit significant effects, suggesting that capital effectiveness and operational efficiency have not been fully appreciated by the market in this sector. These findings suggest that the Indonesian stock market is not yet fully efficient in the semi-strong form and provide theoretical support for the application of signaling theory and market efficiency theory in the healthcare sector.
The INFLUENCE OF GAMIFICATION ON BRAND LOYALTY : A STUDY OF A DIGITAL BANK IN INDONESIA WITH CUSTOMER ENGAGEMENT AS MEDIATION Tampubolon, Abram Myhero Yancristofel; Sari, Diana
Journal of Business Studies and Management Review Vol. 8 No. 2 (2025): JBSMR, Vol 8 No.2 June 2025
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v8i2.47236

Abstract

This research examines how gamification affects brand loyalty, emphasizing the mediating function of customer engagement within the context of a digital banking application. Utilizing data from 323 respondents and employing Partial Least Squares Structural Equation Modeling (PLS-SEM), the study demonstrates that gamification positively influences both customer engagement and brand loyalty. Additionally, customer engagement serves as a partial mediator, indicating that users who are engaged cognitively, emotionally, and behaviorally tend to exhibit stronger brand loyalty. These findings underscore the strategic importance of gamification in enhancing engagement and cultivating lasting customer relationships in the digital banking sector.
IMPLEMENTASI CONTENT CREATOR SANTRI DIFABEL DITINJAU MELALUI INTERPERSONAL RELATION ORIENTATION DAN SELF MOTIVATION Nuraeni, Yeni; Binastuti, Sugiharti; Sari, Diana; Harmadi, Ashur; Wulandari, Christiana
Mediakom : Jurnal Ilmu Komunikasi Vol 9, No 1 (2025)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/mkm.2025.v9i1.14278

Abstract

Penelitian ini bertujuan mengetahui implementasi  santri difabel  dalam mewujudkan aspirasinya menjadi content creator difabel yang sepenuhnya didukung oleh pendidik, pengurus dan lingkungan sekitar pada pesantren Bimci. Menggunakan metode kualitatif deskriptif dan paradigma konstruktivis dengan hasil penelitian yang selaras dengan teori Fundamental Interpersonal Relations Orientations dan Motivasi Berprestasi (Need For achievement , Need for affiliation, Need for power). Inklusi tercermin dari upaya pendidik dan  pengurus  pesantren menciptakan lingkungan yang inklusif. Kontrol tercermin dalam tanggung jawab dan peran para santri. Afeksi tercermin pada pendekatan emosional, hubungan yang harmonis antara pendidik dan para santri difabel. Need For achievement, berbentuk Apresiasi, dukungan mental dan pengakuan. Need for affiliation berbentuk persahabatan, kekeluargaan, kehangatan lingkungan sekitar. Need for power berbentuk kepercayaan diri dalam memengaruhi khalayak media dan lingkungan sekitar agar tertarik dan mengakui keberadaan serta karya mereka dengan positif.
Studi Kasus : Asuhan Keperawatan Pasien Dengan Bersihan Jalan Napas Tidak Efektif Akibat Tuberculosa Paru Di IGD RSD Gunung Jati Kota Cirebon Sari, Diana; Purbasari, Dwiyanti; Dwi Hikmatun , Khaerunnisa; Komariah , Oom; Fitriyani, Risma
MEJORA Medical Journal Awatara Vol 2 No 3 (2024): Juli
Publisher : Awatara Publisher

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Abstract

Pulmonary tuberculosis is an infectious disease caused by Mycobacterium tuberculosis and attacks the lower respiratory tract. The purpose of this study was to provide nursing care to patients with ineffective airway clearance due to Pulmonary TB in the Emergency Room of Gunung Jati Hospital, Cirebon City with a case study approach. This type of research uses a descriptive case study approach. The sample consisted of one person who experienced an emergency due to a medical diagnosis of Pulmonary Tuberculosis in the Emergency Room of Gunung Jati Hospital, Cirebon City. Data collection was carried out through nursing assessment with anamnesis, physical examination and documentation study. The results of the study showed that the patient was in the green triage, ineffective airway clearance as a priority nursing diagnosis, the patient was given airway management and oxygen 6 npm nasal cannula. Nursing evaluation showed that airway clearance was still ineffective and the patient was treated in the inpatient room. The emergency team needs to carry out complementary therapy in collaborative care for chronic patients.
Asuhan Keperawatan Pada Ny. N Dengan Medis Diabetes Melitus (DM) Di RSD Gunung Jati Fitriyani, Risma; Purbasari, Dwiyanti; Komariyah , Oom; Sari, Diana; Dwi Hikmatun , Khaerunnisa
MEJORA Medical Journal Awatara Vol 2 No 3 (2024): Juli
Publisher : Awatara Publisher

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Abstract

Diabetes Mellitus is a disease in the form of increased blood glucose levels or commonly called hyperglycemia that exceeds normal limits. This condition is caused by a decrease in insulin secretion that occurs due to dysfunction in the pancreas, insulin sensitivity is decreasing, or from both, Diabetes Mellitus (DM) is a disease whose number of sufferers continues to increase cases every year. This study uses a case study method with female patient respondents aged 38 years with a medical diagnosis of diabetes mellitus. Data collection techniques are carried out by interviews (interview results contain the identity of the client, main complaints, history of current and past diseases), observation and physical examination. This research was carried out in the HCU Room of Gunung Jati Hospital, Cirebon City for 3 days (March 11, 2024 – March 13, 2024). the results of a case study in patients with diabetes mellitus obtained a nursing diagnosis there was a wound in the left leg area, during nursing care for 3 days it was found that the problem was resolved so that the intervention was stopped. based on the results of the evaluation of the wound problem in the left leg area in the patient can be resolved.
Identifying the Role of Book Tax Gap, Executive Character, and Foreign Ownership on Tax Avoidance in Manufacturing Companies Listed in Indonesia Stock Exchange in 2017-2021 Monica, Rany; Sari, Diana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2352

Abstract

: This study aims to determine the effect of the book tax gap, executive character and foreign ownership on tax avoidance. The method of determining the sample using purposive sampling method with a population of 39 companies and 5 (five) years of observation. The type of research used is verification using explanatory survey methods. Data were tested using Eviews 8, statistical methods for testing data quality using descriptive statistics, classic assumption test with normality test, heteroscedasticity test, multicollinearity test and autocorrelation test then panel data regression test and hypothesis testing using t test, f test and coefficient of determination test. The results showed that the book tax gap variable and foreign ownership variable had a significant effect on tax avoidance. Meanwhile, the executive character variable has no significant effect on tax avoidance. Partial test results state that the variable book tax gap, executive character and foreign ownership simultaneously affect tax avoidance.
The effect of profitability and thin capitalization on tax avoidance moderated by transfer pricing in energy sector companies listed on The Indonesia Stock Exchange Wibowo, Aris Suko; Sari, Diana
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1292

Abstract

The contribution of taxes to state revenue in Indonesia is very high. In 2021, 2022, and 2023, tax revenue contributed an average of 77.17 percent of total state income and grants, with 7.23 percent of tax revenue coming from the mining and quarrying sector. The tax burden on companies leads to efforts for tax avoidance. Several factors that influence tax avoidance are profitability, thin capitalization, and transfer pricing. This study aims to determine the effect of profitability and thin capitalization on tax avoidance moderated by transfer pricing. The research objects are companies in the energy sector listed on the Indonesia Stock Exchange for the period 2021 to 2023. The research method used is quantitative with secondary data sources. The sample size is 31 companies, observed over 3 years, resulting in 93 observations. Regression analysis was performed using the Eviews 12 software. The results show that profitability does not affect tax avoidance. Thin capitalization practices have a positive and significant effect on tax avoidance. Transfer pricing does not strengthen the relationship between profitability and tax avoidance. Transfer pricing does not strengthen the relationship between thin capitalization and tax avoidance.
Perbandingan Penggunaan Video dan Teks dalam Pembelajaran Memahami Cerita Pendek di SMP N 11 Mandau Faizah, Hasnah; Auzar, Auzar; Rahmi, Annisa; Zulpikal, Zulpikal; Sari, Diana
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Pembelajaran cerpen tidak lagi terbatas pada konvensionalitas teks, melainkan semakin berinovasi dengan memanfaatkan kecanggihan teknologi. Penggunaan video sebagai media pembelajaran menawarkan pendekatan yang menarik, memadukan elemen visual dan audio untuk memfasilitasi pemahaman siswa. Penelitian ini bertujuan mengevaluasi perbandingan tingkat pemahaman siswa terhadap cerpen yang disajikan melalui video dan teks. Metode yang penelitian ini adalah kuantitatif dan pengumpulan data dengan teknik eksperimen. Seluruh siswa kelas IX SMPN 11 Mandau tahun pelajaran 2023/2024 adalah populasi. Pengumpulan data menggunakan wawancara, dokumentasi, catatan lapangan, serta tes objektif. Hasil penelitian mengungkapkan pemahaman siswa terhadap cerpen melalui video lebih baik dibandingkan menggunakan teks. Hal ini dilihat dari analisis data yaitu nilai rata-rata pemahaman siswa menggunakan video sebesar 89, sedangkan menggunakan teks sebesar 71. Penggunaan media pembelajaran dalam bentuk video pada konteks pembelajaran cerpen di SMP N 11 Mandau terbukti lebih efektif daripada menggunakan teks  
Co-Authors Achmad Fadjar Adhitya Adhitya Agusta Linda Nora Ahmad Fadjar Alfauzan Amin Ami Laelatul Zuhri 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 Bachtiar Asikin Bakkara, Vionna Febiyola Barri, Juwita Batubara, Rizky Husada Belli Nasution Biri, Isabel Kristiani Br Sembiring, Sartika cemara, Indra Chandra, Filius Cicilia Ika Rahayu Niat Dalimunthe, Gallang Perdhana Damastu Tigo Prakoso 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 Ekavina Dustira Tarigan Elisa, Dona Elmustian, Elmustian F. Rodelas, Allan Nicko Fadjar, Achmad Fillah, Gedizza Fitriana Fitriyani, Risma Gandhi Pawitan Gedizza Fillah Ghassani, Ajrina Guilin, Xie Gunawan Gunawan Guntur Guntara Gusman, Ariadi Gusmawati Hadwimantoro, Hadwimantoro Haninun 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 Lubis, M. Fauzi Luqman, Silviana MAHARANI, FITHRA Maharani, Fitrah Maharani, Ria Makmur, Alfian Manguntara, La Mariza, Ana Marselian, Samuel Monica, Rany Muchid Muh. Fahrurrozi Muhammad Sururuddin Muslim, Ahmad Yudasmara Nadia Oktaviani Nirmatul Isnaeni 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 Pratiwi, Yulfi Putra, Wira Pramana R. Ait Novatiani R. Wedi Rusmawan Kusumah Rachdian, Adinda Oktaviani Rahmah Rahmah Rahmat Hidayat Rahmawati Ramadhan, Muhammad Rafi Restiawati, Evi Rima Rachmawati 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 Suwito Syafrial Syafrial Syukur, Abdullah Takariani, Caecilia Suprapti Tampubolon, Abram Myhero Yancristofel Titus Priyo H Wahyu Hanafiah 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