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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
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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Komunikasi Politik Pasangan Alfedri-Husni (SAH) Dalam Memenangkan Pemilihan Bupati Dan Wakil Bupati Kabupaten Siak Periode 2021-2024 Sari, Diana; Nasution, Belli; Muchid, Muchid
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 16 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13761804

Abstract

The political communication carried out by the Alfedri-Husni (SAH) pair in winning the election for Regent and Deputy Regent of Siak Regency can be interpreted as successful. Because this pair was able to defeat their political opponents in the 2020 Siak Regency Regional Head Election (Pilkada), by gaining more than 60 percent of the votes outside the target. In the 2020 regional head elections, there were restrictions on campaign activities due to the Covid-19 outbreak which hit the entire country, thus hampering the political campaign activities of each pair of regional head candidates. A grand campaign is one of the events that cannot be carried out during regional head elections, but this does not make the Alfedri-Husni pair and their team silent, this pair carries out structured political communication.The purpose of this research is to determine the Political Marketing and Political Communication Model used by the Alfedri-Husni (SAH) couple in winning the election for Regent and Deputy Regent of Siak Regency. The research is descriptive qualitative research, and these findings are based on the concept of political marketing with the application of 4 (four) marketing mixes, namely product, promotion, price, placement. With direct interview sources, informants, namely the elected Regent Alfedri and Siak Regency Political Figures. The results of this research show that the political communication model of the Alfedri-Husni (SAH) pair includes Who, Says What, In Which Chanel, To Whom, With what effect, 1. using Siak district political figures as communicators 2. political messages conveyed by "SAH" and “For a More Advanced Siak”. Then 3. using limited face-to-face media, using social media, online media to convey political messages 4. political targets at all levels of Siak district society who have voting rights and young generation of first-time voters 5. The political communication effect of the Alfedri-Husni (SAH) pair is won the regional head election of Siak district
PENGARUH MODEL PROBLEM BASED LEARNING MENGGUNAKAN METODE TALKING STICK TERHADAP HASIL BELAJAR PKN KELAS IV DI SDN 1 ASTANA Noviyanti, Indah; Sari, Diana; Nurkholis
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 3 (2025): Volume 10 No3 September, 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i3.29432

Abstract

This research aims to investigate the influence of the Problem Based Learning (PBL) model using the Talking Stick method on the learning outcomes of fourth-grade students in Civic Education (PKn) at SDN 1 Astana. The background of this study is based on the low learning outcomes and lack of student activity in Civic Education lessons, which are often dominated by conventional teaching methods. This quantitative study employed a quasi-experimental design with a pretest-posttest control group. The sample consisted of two classes selected through purposive sampling, with the experimental class receiving PBL with the Talking Stick method and the control class receiving conventional learning. Data collection techniques included tests, observation, and documentation, while data analysis used the independent sample t-test. The results showed that the experimental class achieved a higher posttest average score than the control class, indicating a significant improvement in students' cognitive abilities. Furthermore, student activity and participation also increased in the experimental class. These findings suggest that the implementation of the PBL model combined with the Talking Stick method can effectively improve students' learning outcomes and foster active participation in Civic Education learning.
Taktik Pajak: Mengeksplorasi Hubungan Corporate Risk, Book Tax Differences, Tax Avoidance, dan Manajemen Laba Muslim, Ahmad Yudasmara; Sari, Diana
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.25

Abstract

This study aims to explore the impact of corporate risk and the differences between book-based income and tax income (Book Tax Differences) on tax avoidance, considering the moderating role of earnings management. The research method used is quantitative with descriptive analysis. The study population includes manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2021. The sampling technique was carried out through purposive sampling with a sample that met the criteria of 64 companies. The data used are secondary data in the form of financial statements over three (3) years of observation, analyzed using Moderated Regression Analysis (MRA) with Eviews 10 Software. The research results show that corporate risk and book tax differences significantly affect tax avoidance. Earnings management has been proven to negatively moderate the impact of corporate risk and book tax differences on tax avoidance. The implication of these findings suggests that risk management strategies and financial reporting transparency must be improved to reduce tax avoidance practices while ensuring tax compliance in an increasingly complex business environment.
Pengaruh Penggunaan Platform ChatGPT dalam Membantu Penyelesaian Tugas Sekolah Siswa (Studi Kasus SMA Fatih Billingual School) Bakkara, Vionna Febiyola; Sari, Diana; Wulandari, Gita Maulida; Juwita, Juwita; Safita, Nia
Librarianship in Muslim Societies Vol. 3 No. 1 (2024): Librarianship in Muslim Societies
Publisher : Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/lims.v3i1.38009

Abstract

The existence of ChatGPT has brought changes in various fields including academics and education. Therefore, this study aims to describe the effect of ChatGPT technology implementation in assisting the completion of school assignments of Fatih Billingual School high school students. This study uses quantitative methods and survey methods of data collection measured using a Likert scale. The population in this study were 65 students of Teuku Nyak Arif Fatih Bilingual School. The sample in this study was 39 students obtained based on the calculation of the Slovin formula with a margin of error of 10%. The criteria for respondents are students who use ChatGPT in helping with schoolwork. The results of this study indicate that ChatGPT has an effect in helping the completion of school assignments of Teuku Nyak Arif Fatih Billingual School high school students. Based on the results of hypothesis testing, it is known that the significant value obtained is 0.008 so it can be concluded that 0.000 <0.05 (H_a  is accepted and H_0  is rejected), meaning that there is an effect of implementing the ChatGPT platform in helping students' school assignments. Therefore, ChatGPT helps in providing more relevant answers and reference information and providing a positive response on completing tasks quickly.
Kebijakan Tax Amnesty dan Program Pengungkapan Sukarela (PPS) serta Implikasinya terhadap Penerimaan Pajak dan Tax Ratio di Indonesia Mulyati, Yati; Sari, Diana; Purnamasari, Dyah
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.
Sentiment analysis of Indonesia’s new digital Tax Administration System (Coretax) Shelvi, Shelvi; Rachdian, Adinda Oktaviani; Pawitan, Gandhi; Sari, Diana
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art4

Abstract

This study explores public sentiment toward Indonesia’s new digital tax administration system, known as Coretax, by analyzing conversation among tax-savvy users in a WhatsApp Group. Public sentiment was analyzed by examining more than 53,000 messages using a lexicon-based approach to classify them into positive, negative or neutral categories. The findings reveal that negative sentiment dominates (39%), indicating frequent technical issues, procedural confusion, and access problems during Coretax’s early implementation phase in 2025. However, neutral (31.5%) and positive (29.5%) messages show that users also shared information and expressed appreciation, especially during successful interactions. Spikes in communication occurred during major events such as webinars and statutory tax filing deadlines. This study provides a novelty using real-time peer-to-peer digital conversations to capture how knowledgeable users experience tax digitalization in its earliest months. The findings suggest that user-oriented design, clearer guidance, and responsive communication are essential for improving user experience in digital tax reforms.
The Meaning and Function of Mosque Ornamentation in Guci Rumpong: A Study of Aesthetics and Cultural Islamic Symbolism in Aceh Sari, Diana; Izzati, Fuziana; Br Sembiring, Sartika
Surau Journal of Islamic Studies Vol. 2 No. 1 (2026): Surau Journal of Islamic Studies
Publisher : MD Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63919/surau.v2i1.41

Abstract

The existence of ornaments in traditional Acehnese mosques is often viewed merely as decorative elements, yet they hold the potential for deeper meanings and functions. This study aims to examine the meaning and function of the ornamentation in the Guci Rumpong Mosque in Aceh, focusing on the integration of Islamic values and local wisdom. Using a descriptive-interpretive qualitative approach, data were collected through observation and document study, then analyzed semiotically to reveal layers of symbolic meaning. The findings reveal that traditional motifs such as Lhee Sagoe (triangle), Pucok Reubong (bamboo shoot), and Oen Ranup (betel leaf) function as complex cultural texts. These ornaments symbolically convey Islamic principles, including tauhid (monotheism), cosmic harmony, spiritual growth, and social cohesion, while also serving as a “visual curriculum” for moral and religious education. Therefore, it is concluded that traditional Acehnese mosque ornaments operate as an active synthesis of art, religion, and culture. The implication of these findings underscores the importance of preserving this architectural heritage, not only as a safeguard of cultural identity but also as a relevant medium for values education in response to modernization. This study contributes to the discourse on Nusantara Islamic architecture by positioning ornamentation as a means of knowledge transmission and reinforcement of collective identity.
Faktor-Faktor yang Mempengaruhi Tax Avoidance Studi Empiris pada Perusahaan Sektor Energi dan Bahan Baku yang Terdaftar di BEI Periode 2022-2024 Sari, Diana; Haninun, Haninun
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6412

Abstract

This study aims to analyze the influence of capital intensity, financial distress, and profitability on tax avoidance in energy and raw materials companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study uses a quantitative approach with an associative research design. The data used are panel data obtained from company financial reports. The sampling technique used in this study was purposive sampling, with a total sample of 95 companies. Data analysis was performed using panel data regression with EViews 12 software. The results show that capital intensity, financial distress, and profitability have a negative effect on tax avoidance. This finding indicates that an increase in the proportion of fixed assets, a company's financial condition, and its ability to generate profits encourage higher levels of tax compliance. This study provides practical implications for company management in improving tax transparency and compliance, and for tax authorities in strengthening oversight, particularly in the energy and raw materials sector.
Ukuran Perusahaan Memoderasi Pengaruh Corporate Risk dan Kepemilikan Manajerial terhadap Agresivitas Pajak Perusahaan Wahyu Hanafiah; Diana Sari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.17078

Abstract

Pajak merupakan sumber utama penerimaan negara, namun bagi perusahaan pajak dipandang sebagai beban sehingga mendorong praktik agresivitas pajak. Penelitian ini bertujuan untuk menganalisis pengaruh corporate risk dan kepemilikan manajerial terhadap agresivitas pajak dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Metode analisis yang digunakan adalah regresi linear berganda dengan pendekatan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa corporate risk dan kepemilikan manajerial berpengaruh positif terhadap agresivitas pajak. Selain itu, ukuran perusahaan terbukti memperkuat pengaruh corporate risk dan kepemilikan manajerial terhadap agresivitas pajak. Hal ini menunjukkan bahwa perusahaan dengan tingkat risiko tinggi dan kepemilikan manajerial yang besar cenderung lebih agresif dalam kebijakan perpajakan, terutama pada perusahaan berukuran besar.Temuan ini menegaskan pentingnya pengawasan terhadap karakteristik perusahaan dalam rangka meminimalkan praktik agresivitas pajak dan menjaga optimalisasi penerimaan negara.
MODERASI UKURAN PERUSAHAAN PADA PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Ekavina Dustira Tarigan; Diana Sari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3049

Abstract

Introduction: This study aims to examine the effect of profitability, leverage, and capital intensity on tax avoidance, as well as to analyze the role of firm size as a moderating variable. The research objects are mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. Method: The study employs a quantitative approach using moderated regression analysis (MRA). Secondary data were obtained from the companies’ annual financial statements officially published on the IDX website. Results: The results show that leverage and capital intensity have a significant effect on tax avoidance, while profitability does not show a significant effect. Furthermore, firm size is proven to moderate the relationship between leverage and capital intensity on tax avoidance but does not moderate the influence of profitability. These findings provide implications for regulators and corporate management to consider firm size in designing strategies for tax compliance and supervision in the mining sector. Keywords: Tax Avoidance, Profitability, Leverage, Capital Intensity and Firm Size
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