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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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Moderation of tax attitudes on the relationship of knowledge and tax incentives on sustainable MSMEs performance Sari, Diana; Johan, Ahmad
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
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.vol28.iss1.art5

Abstract

Recently, public opinion regarding tax avoidance has become unbreakable; and issues related to tax institutions are disrupting tax revenues. Tax avoidance leads to an issue that still requires resolution and is firmly entrenched among the business community in developed countries. The small and medium business sector refers to a sector that is involved in aggressive tax avoidance practices. Thus, tax can be accepted as a problem to achieve sustainability. This research applies a fiscal psychology theory approach with a survey approach on 150 MSME owners in Bandung City, West Java. The collected data was then analyzed using the Partial least squares approach to test and analyze the hypothesis. The results of this research show that tax knowledge and the tax incentives provided have a positive effect on the sustainable business performance of MSMEs in Bandung. Apart from that, this research also proves that tax attitudes are a determinant that can strengthen or weaken the relationship between tax knowledge and the tax incentives provided in achieving sustainable MSME business performance. It is hoped that the results of this research will add to the literature and expand the body of knowledge, especially in the context of taxation and business performance, and for practitioners, especially business owners. It can be a consideration that compliance in paying taxes is an essential factor in achieving business performance.
Analisis Online Review, Celebrity Endorsement, Kesadaran Halal terhadap Pembelian Fashion Halal Rahmah, Rahmah; Sari, Diana
Journal of Business Studies and Management Review Vol. 7 No. 2 (2024): JBSMR, Vol 7 No.2 June 2024
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v7i2.33885

Abstract

With around 229 million Muslims, Indonesia is the largest Muslim-majority country. However, Indonesia is not in the number one position in every sector in the halal industry. This is contradictory to the reality in Indonesia because based on this data, Indonesia has the largest number of Muslims in 2023. This journal examines the influence of consumption behaviour on halal fashion among generation Z Muslims in Bandung. This study aims to determine whether online customer reviews, celebrity endorsement, and halal awareness have a significant effect on the purchase intention of halal fashion in the Shopee application. This study uses a quantitative approach with the Structural Equation Model (SEM) using SmartPLS 4 software. The number of samples obtained was 202 people according to the specified criteria, who are Muslim, aged 10-28 years, domiciled in Bandung, and have bought halal fashion products at Shopee. The results of the study indicate that each of the variables of online customer review, celebrity endorsement, and halal awareness has a positive and significant effect on the intention to buy halal fashion at Shopee for generation Z Muslims in Bandung.
Nursing Care for Oxygenation Needs Disorder in Patients Diagnosed with Bronchitis in the Jimbaran Lama Ward Komariyah, Oom; Dwi Hikmatun, Khaerunnisa; Sari, Diana; Fitriyani, Risma; Purbasari, Dwiyanti
Al Makki Health Informatics Journal Vol. 2 No. 3 (2024): Al Makki Health Informatics Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/hij.v2i3.26

Abstract

Ineffective airway clearance is one of the oxygenation disorders in patients with respiratory disorders (bronchitis). One of the practical nursing actions is to cough effectively to remove mucus in the respiratory tract. This study aimed to determine and analyze nursing care for impaired oxygenation needs in patients with a medical diagnosis of bronchitis in the old Jimbaran room. This research method uses a descriptive design as a nursing practice case study approach. The case study examines the respiratory rate (RR) of patients with respiratory disorders (bronchitis) after giving effective coughing measures for 3x24 hours. The results showed that the patient's RR before implementation was 24 x/min. In comparison, after being given an effective cough implementation for 3x24 hours, the RR was 20 x/min. In conclusion, nursing actions that need to be taken in patients with respiratory disorders (bronchitis) include assessing sputum production, effective coughing techniques, counseling regarding positioning, and collaborative oxygen or nebulizer administration. The implication of this study is the importance of effective coughing measures in managing bronchitis patients, including evaluation of sputum production, training in proper coughing techniques, education on proper positioning, and collaboration with oxygen or nebulizer administration as needed. Synchronization between research objectives and research conclusions. Present the research subject, research criteria, data collection methods, and data analysis.
Analisis Kepuasan Kerja Pegawai Pada Inspektorat Kabupaten Mandailing Natal Nora, Agustalinda; Batubara, Hery Dia Anata; Sari, Diana; Maharani, Fithra; Pane, Pertama Yul Asmara; Batubara, Rizky Husada
JUEB : Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2024): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v3i2.1101

Abstract

The purpose of this study was to determine the level of employee job satisfaction at the Mandailing Natal Regency Inspectorate Office. The method used in this research is descriptive method with quantitative approach and verification method. The types and sources of data for this research are primary and secondary data. The data collection techniques used are interviews, observations and questionnaires. From the results of the discussion, it is concluded that the category of job satisfaction level of Mandailing Natal Regency Inspectorate employees is "Satisfied" with an average score of 3.6 respondents' answers. Of all the existing indicators, it can be concluded that the highest score is obtained by the third indicator, namely working conditions with an average score of 3.8.  Meanwhile, the lowest score was obtained in the first indicator, namely salary with an average score of 3.4. This low score is important to be discussed for the Mandailing Natal Regency Inspectorate because salary is the main basic thing for someone to do work. Of the 7 (seven) indicators used, the average score value is obtained, namely the first indicator obtained an average score of 3.4 (Satisfied), the second and fourth indicators obtained an average score of 3.6 (satisfied), the third indicator obtained an average score of 3.8 this score is also included in the satisfied category, the fifth and seventh indicators obtained an average score of 3.7 (satisfied). And the sixth indicator obtained an average score of 3.5 (satisfied).
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.
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