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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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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  
Program Peningkatan Kesejahteraan Petani dan Pertumbuhan Ekonomi Melalui Penguatan Indeks Pembangunan Manusia di Provinsi Sumatera Utara Maharani, Fithra; Nora, Agustalinda; Sari, Diana; Pane, Pertama Yul Asmara
Jurnal Pengabdian Sosial Vol. 1 No. 8 (2024): Juni
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/q03v9r35

Abstract

Tujuan dari Program Peningkatan Kesejahteraan Petani dan Pertumbuhan Ekonomi melalui Penguatan Indeks Pembangunan Manusia (IPM) di Provinsi Sumatera Utara adalah untuk meningkatkan kualitas hidup petani dan mendorong pertumbuhan ekonomi di wilayah tersebut. Program ini berfokus pada tiga dimensi utama IPM: kesehatan, pendidikan, dan standar hidup yang layak. Strategi program meliputi peningkatan akses dan kualitas layanan kesehatan melalui perbaikan fasilitas kesehatan dan kampanye peningkatan gizi; peningkatan kualitas pendidikan melalui perbaikan infrastruktur sekolah dan pemberian beasiswa kepada anak-anak petani; dan peningkatan standar hidup dan pendapatan petani melalui diversifikasi sumber pendapatan dan akses ke pasar. Selain itu, program ini meningkatkan infrastruktur pertanian dengan membangun irigasi dan menyediakan teknologi canggih. Selain itu, program ini membantu petani dengan memberikan pelatihan manajemen keuangan dan membentuk koperasi. Untuk menjamin keberlanjutan dan efektivitas program, pemerintah provinsi, pemerintah pusat, dan lembaga swadaya masyarakat harus bekerja sama. Dengan meningkatkan IPM, program ini diharapkan dapat mendorong pertumbuhan ekonomi yang inklusif dan kesejahteraan yang berkelanjutan bagi petani di Provinsi Sumatera Utara.
Menerapkan Pelaporan Terpadu untuk Mengungkapkan Modal Intelektual di Perguruan Tinggi Rachmawati, Rima; Sari, Diana; F. Rodelas, Allan Nicko
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2328

Abstract

This research aims to provide empirical and theoretical solutions to certain criticalities in the Integrated Implementation Reporting framework (IIRF) in the context of higher education. Indeed, IIRF considers value creation only from the perspective of capital gains driven by academic activities, neglecting the fulfilment of the institutional mission as a true lever of value creation. This paper introduces a case study that aims to implement IIRF in an Indonesian university. The research is based on theory development from case, action research, and intervention approaches. IIRF was chosen for its claimed ability to support the process of communication with stakeholders and control over value creation, despite some weaknesses. This research highlights the role played by intellectual capital in an organisation's business model and in the value creation process. This adjustment seems to raise awareness of the role of intellectual capital in value creation in universities.  In this paper, no single part of the adapted framework is innovative in isolation, but collectively they provide an innovative solution, which addresses the disclosures and managerial needs of the organisation under study. This single case study allowed us to test the IIRF's weaknesses claimed in the literature, suggest some adjustments to the original framework, and validate its effectiveness. Thanks to the single case study, we were then able to build a theoretical framework that develops theory inductively; now the suggested framework can be further tested and validated in other organisations. This paper introduces an innovative approach to reporting and disclosing intellectual capital in universities. This approach is relevant not only for external communication but also for internal purposes, assisting managers in decision-making and action
Nilai-Nilai Yang Terkandung pada Tangga Rumah Lontiok di Desa Pulau Belimbing Sari, Diana; Faizah, Hasnah; Elmustian, Elmustian; Syafrial, Syafrial
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Artikel ini mengeksplorasi nilai-nilai yang terkandung dalam rumah Lontiok di Desa Pulau Belimbing. Metode yang digunakan adalah metode penelitian kualitatif dengan pendekatan studi lapangan. Melalui analisis mendalam terhadap struktur, desain, dan fungsi rumah tradisional ini, penulis mencoba mengungkap aspek-aspek kultural, filosofis, dan sosial yang tercermin dalam setiap elemen rumah. Konsep kebersamaan, keberlanjutan budaya, serta hubungan harmonis antara manusia dan lingkungan lokal menjadi sorotan utama dalam penelitian ini. Artikel ini bertujuan untuk mendokumentasikan dan memahami warisan budaya Desa Pulau Belimbing melalui lensa rumah Lontiok sebagai perwujudan fisik dari nilai-nilai yang dijunjung tinggi oleh masyarakat setempat.
Pembuatan Sistem Akuntansi Digital Pendaftaran Siswa PAUD Al-Latief Rachmawati, Rima; Arifian, Andry; Sari, Diana; Wedi Rusmawan, R.
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Edisi Juli 2024
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v4i2.879

Abstract

Kajian ini bertujuan untuk mengembangkan Sistem Akuntansi Digital Pendaftaran Siswa di PAUD Al-Latief guna meningkatkan efisiensi dan kualitas layanan pendidikan di era digital. Dengan latar belakang peningkatan kebutuhan layanan pendidikan yang efisien dan efektif di tengah pertumbuhan populasi dan urbanisasi, sistem ini dirancang untuk mengatasi tantangan administratif dan finansial dalam pendaftaran siswa baru. Melalui metodologi pengembangan perangkat lunak yang meliputi tahapan perencanaan, analisis kebutuhan, desain, pengembangan, pengujian, implementasi, dan pemeliharaan, sistem ini berhasil diimplementasikan dengan fitur utama berupa alur pendaftaran online yang terintegrasi dengan sistem pembayaran. Hasilnya, sistem ini tidak hanya memudahkan proses pendaftaran dan administrasi bagi lembaga, tetapi juga memberikan kemudahan bagi orang tua siswa dalam melakukan pendaftaran dan pembayaran secara digital.
Motif Ornamen Khaligrafi Di Pintu Masjid Tuha Bugeung Sawang,Kecematan Peudada, Kabupaten Bireuen sari, diana
TRADISIGN : Jurnal Pustaka Desain dan Budaya Vol 3 No 2 (2024): Menelusuri Budaya Dalam Perspektif Seni
Publisher : Pustaka Galeri Mandiri

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Abstract

Masjid Tuha Bugeng (Meuseujid Tuha Bugeng) yang terletak di Peudada, Kabupaten Bireuen, adalah salah satu peninggalan bersejarah penting dari masa Kesultanan Aceh Darussalam. Masjid ini tidak hanya dikenal karena keindahan arsitekturnya, tetapi juga sebagai pusat spiritual yang memancarkan kedamaian bagi jamaahnya. Kubah masjid yang ikonik serta ornamen-ornamen hiasannya merupakan representasi estetika seni Islam tradisional Aceh, mencerminkan kejayaan budaya dan religiusitas pada masa lalu. Lebih dari sekadar tempat ibadah, Masjid Tuha Bugeng berfungsi sebagai simbol identitas masyarakat Aceh yang kaya akan nilai budaya dan spiritual. Ornamen yang menghiasi bagian dalam dan luar masjid menunjukkan perpaduan seni, sejarah, dan agama, memberikan daya tarik estetis sekaligus makna spiritual yang mendalam. Masjid ini tidak hanya menjadi saksi bisu sejarah panjang Aceh, tetapi juga sebagai tempat yang memberikan pengalaman spiritual yang khas. Suasana khusyuk yang tercipta di dalamnya membuat Masjid Tuha Bugeng menjadi destinasi penting bagi masyarakat lokal maupun wisatawan yang ingin memahami nilai-nilai budaya Aceh lebih dalam. Penelitian ini menyoroti peran Masjid Tuha Bugeng sebagai warisan budaya dan religius, yang terus dipertahankan oleh masyarakat sebagai bagian penting dari identitas Aceh.
Pemanfaatan E-Commerce Sebagai Alat Untuk Mengembangkan Minat Berwirausaha Pada Siswa Smk Dimasa Pandemi Covid 19 Novitasari, Desi; Sari, Diana; Wijanarko, Hanif; Ruhiyat, Ilyas; Junita, Leni Marlina
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 1 No. 1 (2021): PROSIDING DEDIKASI OKTOBER
Publisher : Universitas Pamulang

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Abstract

Title in English. The Student Service to the Community (PMKM) is a form of the responsibility of a student after completing a study assignment on college to transfer, transform, and apply knowledge from within the college to the community. To realize this, Pamulang University students took the initiative to carry out PMKM activities with the theme Utilizing E-Commerce as a Tool to Develop Entrepreneurial Interest in Vocational Schools. The purpose of this PMKM is to motivate students of SMK Harapan Raya Jakarta to foster their interest in entrepreneurship through e-commerce during the Covid 19 pandemic. Activities are carried out using lecture, discussion, and question and answer methods. After participating in this activity, participants with different backgrounds are expected to be able to set up businesses to help the government in creating jobs, and move the wheels of the Indonesian economy which had grown negatively due to the Covid 19 pandemic. Keywords: PMKM, Entrepreneurship, E Commerce, Students, Pandemic.
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