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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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Pengaruh Net Interest Margin (NIM), Fee Based Income (FBI) dan Cadangan Kerugian Penurunan Nilai (CKPN) Terhadap Profit Before Tax (PBT) Pratama, Sandi Risnawan; Sari, Diana
Jurnal Impresi Indonesia Vol. 4 No. 11 (2025): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i11.7184

Abstract

Perekonomian suatu negara tidak dapat dipisahkan dari peran industri perbankan sebagai lembaga intermediasi yang menghimpun dan menyalurkan dana masyarakat dalam bentuk pembiayaan. Kinerja bank yang sehat menjadi indikator penting dalam menjaga stabilitas ekonomi sekaligus menarik minat investor. Profitabilitas merupakan salah satu ukuran utama dalam menilai kinerja keuangan bank, karena mencerminkan kemampuan lembaga tersebut dalam mengelola aset produktifnya untuk menghasilkan laba. Penelitian ini bertujuan untuk menguji secara empiris pengaruh Net Interest Margin (NIM), Fee Based Income (FBI), dan Cadangan Kerugian Penurunan Nilai (CKPN) terhadap Profit Before Tax (PBT) pada PT Bank Sinarmas Tbk. Unit Usaha Syariah selama periode 2018–Juni 2025. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data sekunder berupa laporan keuangan yang dipublikasikan melalui situs resmi perusahaan. Analisis data dilakukan menggunakan uji asumsi klasik, regresi linier berganda, uji hipotesis, dan uji koefisien determinasi pada tingkat signifikansi 5%, dengan pengolahan data melalui aplikasi EViews versi 13. Hasil penelitian menunjukkan bahwa NIM dan FBI berpengaruh positif terhadap PBT, sedangkan CKPN berpengaruh negatif. Temuan ini menegaskan bahwa efisiensi intermediasi dan diversifikasi pendapatan berperan penting dalam meningkatkan profitabilitas, sementara kebijakan pencadangan risiko yang konservatif dapat menekan laba jangka pendek namun menjaga stabilitas jangka panjang. Implikasi penelitian ini menunjukkan pentingnya penguatan strategi manajemen risiko, efisiensi pembiayaan, dan optimalisasi pendapatan non-bagi hasil dalam mendukung pertumbuhan profitabilitas berkelanjutan di sektor perbankan syariah Indonesia.
Penerapan Teknik Relaksasi Benson Pada Pasien Dengan Nyeri Akut Akibat Post Operasi Transurethral Resection Of The Prostate Atas Indikasi Benigna Prostat Hyperplasia Komariyah, Oom; Purbasari, Dwiyanti; Sari, Diana; Fitriyani, Risma; Dwi Hikmatun , Khaerunnisa
MEJORA Medical Journal Awatara Vol 2 No 4 (2024): October
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/mejora.v2i4.263

Abstract

One of the surgical procedures for patients with Benign Prostatic Hyperplasia (BPH) is Transurethral Resection of the Prostate (TURP). This procedure often causes postoperative pain in the lower abdominal area or around the pubic symphysis. Benson relaxation technique is a non-pharmacological pain management approach that helps alleviate mental and physical tension as well as stress, thereby increasing pain tolerance. This study aims to determine the effect of the Benson relaxation technique in reducing acute pain in postoperative patients with Benign Prostatic Hyperplasia (BPH) at Waled Regional General Hospital, Cirebon Regency. The study employed a case study design with a nursing process approach on one respondent who underwent TURP surgery one day earlier due to BPH. Benson relaxation therapy was administered on the second to fourth postoperative days. Pain was assessed using the Numeric Rating Scale (NRS) and qualitative pain evaluation. The study was conducted in December 2023. By the fourth postoperative day, the patient reported mild pain characterized by a stabbing sensation around the surgical wound in the abdomen. The pain was intermittent, particularly when getting out of bed, moving, or engaging in physical activity. The pain scale was 3, and the patient appeared calm and relaxed, with a pulse rate of 84 beats per minute and a respiratory rate of 18 breaths per minute during activities without supplemental oxygen. Continuous application of the Benson relaxation technique can serve as a complementary intervention to reduce acute pain in postoperative TURP patients due to BPH.
Development of Project-Based Short Story Reading Module to Enhance 21st Century Skills of Junior High School Learners Sari, Diana; Sinaga, Mangatur; Charlina, Charlina
Journal of Educational Sciences Vol. 10 No. 1 (2026): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.10.1.p.48-59

Abstract

This study aims to develop a project-based short story reading module to improve 21st-century skills in junior high school students. In the Merdeka Curriculum, students are required to master the 4Cs—critical thinking, creativity, collaboration, and communication—through active and meaningful learning. Short stories were chosen because of their simple structure, appeal, and ability to foster analytical skills and moral understanding. The project-based approach encourages students to engage in collaborative activities, problem solving, and creative work. The research used the Research and Development (R&D) method with the ADDIE model. Data was obtained through pre-tests and post-tests as well as interviews with teachers and students. Expert validation of the material, language, media, and cultural aspects showed an average suitability of 93.98% (very suitable). Limited trials with 60 students showed a significant increase in 4C skills, especially collaboration and communication. Student responses showed an average of 87.5%, indicating that the module was easy to understand, increased interest in reading, and fostered confidence in presentations. Overall, this project-based short story reading module proved to be valid, practical, and effective in supporting the development of 21st-century skills and creating more engaging and meaningful reading learning.
Pengaruh Karakteristik Individu dan Sosial Terhadap Kepatuhan Pajak Lisnawati, Neti; Sari, Diana
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2856

Abstract

Penelitian ini bertujuan untuk menguji pengaruh narsisisme media sosial, pengetahuan pajak dan kepercayaan terhadap pemerintah pada kepatuhan pajak wajib pajak perorangan. Kepatuhan pajak sukarela merupakan elemen penting dari pendapatan negara, karena pajak merupakan sumber utama pendapatan pemerintah Indonesia. Namun, tingkat kepatuhan pajak di Indonesia masih relatif rendah, khususnya di kalangan wajib pajak perorangan. Penelitian ini berfokus pada analisis sejauh mana narsisisme media sosial, pengetahuan pajak dan kepercayaan terhadap pemerintah memengaruhi kepatuhan pajak, menggunakan sampel 399 wajib pajak perorangan yang terdaftar di Direktorat Jenderal Pajak (DJP) Jakarta Selatan I. Jakarta Selatan I dipilih karena memiliki populasi milenial yang besar dan aktif di media sosial. Data dikumpulkan dari wajib pajak yang secara rutin menyampaikan Surat Pemberitahuan Pajak (SPT), yang mencerminkan kewajiban dan hak pajak mereka. Meskipun demikian, karena penelitian ini terbatas pada satu wilayah administratif, temuan tidak dapat digeneralisasikan ke seluruh wilayah di Indonesia. Hasil penelitian menunjukkan bahwa narsisisme media sosial, pengetahuan pajak dan kepercayaan terhadap pemerintah memiliki pengaruh signifikan terhadap kepatuhan pajak. Temuan ini dapat dijadikan dasar untuk merumuskan kebijakan pajak yang lebih efektif, khususnya untuk meningkatkan kepatuhan pajak di kalangan generasi muda.
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.
Model Mediasi Minat Beli pada Pengaruh Brand Image, Brand Ambassador, dan Store Atmosphere terhadap Keputusan Pembelian Ayu, Annisa Ika Diah; Sari, Diana; Nofiyanti, Rina
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2404

Abstract

In an era of increasingly fierce global competition, the fashion retail industry is experiencing rapid development, including in Indonesia. Where everyone chooses clothing styles according to their desires, ranging from casual, formal, to semi- formal styles. The purpose of this study is to determine and analyze the influence of brand image, brand ambassadors, and store atmosphere on purchasing decisions, the influence of brand image, brand ambassadors, and store atmosphere on purchase intention, the influence of purchase intention on purchase decisions and the influence of brand image, brand ambassadors, and store atmosphere on purchase decisions through purchase intention as an intervening variable. The research method uses primary data obtained from distributing questionnaires to 150 respondents. Respondents are consumers of Uniqlo products who are at least 18 years old and domiciled in the Bekasi City area. The analytical tools used in this study are convergent validity test, discriminant validity test, reliability test, R- Square test, predictive relevance test, path coefficient test, indirect effect test, and goodness of fit test. The results of this study indicate that brand image and store atmosphere influence purchasing decisions. However, brand ambassadors do not influence purchasing decisions. Meanwhile, brand image, brand ambassador, and store atmosphere influence purchasing interest. Purchase interest influences purchasing decisions. Meanwhile, brand ambassadors and store atmosphere influence purchasing decisions through purchase interest. However, brand image does not influence purchasing decisions through purchase intention.
Determinants of Tax Avoidance Among Lq45-Listed Firms: Examining the Moderating Effect of Profitability on Ownership Structure and Related Party Transactions Lestari, Dea Dani; Sari, Diana
Journal Research of Social Science, Economics, and Management Vol. 5 No. 8 (2026): 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.v5i8.1386

Abstract

Tax revenue in Indonesia is still considered to have not reached an optimal level. Indonesia ranks fourth in the Asian region in terms of tax avoidance practices, indicating a relatively high level of avoidance. Tax revenue remains suboptimal due to tax avoidance behaviors arising from business activities that exploit loopholes in applicable tax regulations. This research aims to examine the effect of foreign ownership and related party transactions on tax avoidance and profitability, with moderating variables. The study employs a descriptive method with a quantitative approach. The sampling technique used is purposive sampling, involving 26 companies. The analytical method applied is moderated regression analysis, conducted using SPSS version 25. The results of the study show that foreign ownership has a significant effect on tax avoidance, while related party transactions do not have a significant effect. Furthermore, profitability is able to moderate the relationship between foreign ownership and related party transactions on tax avoidance. Overall, foreign ownership and profitability influence tax avoidance, whereas  related party transactions do not show a significant effect.
Pengaruh Literasi Keuangan dan Akses Layanan Keuangan terhadap Kinerja UMKM dengan Perilaku Pengelolaan Keuangan sebagai Variabel Intervening pada UMKM di Bandung Ristanti, Nadia; Sari, Diana
Jurnal Ilmu Multidisiplin Vol. 5 No. 1 (2026): Jurnal Ilmu Multidisplin (April - Mei 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v5i1.1823

Abstract

Tidak banyak orang yang tahu tentang keuangan dan tidak memiliki akses ke layanan keuangan formal, yang menyebabkan perbedaan antara jumlah UMKM dan kontribusi ekonominya. Tujuan dari penelitian ini adalah untuk melihat bagaimana literasi keuangan dan akses keuangan berdampak pada kinerja usaha kecil dan menengah (UMKM) di Bandung; perilaku pengelolaan keuangan digunakan sebagai variabel intervensi. Penelitian kuantitatif verifikatif ini menggunakan pendekatan SEM-PLS pada sampel 292 pelaku UMKM. Hasilnya menunjukkan bahwa literasi dan akses keuangan meningkatkan kinerja UMKM, tetapi perilaku pengelolaan keuangan yang sepenuhnya bertanggung jawab atas efek ini. Hasilnya menunjukkan bahwa pengetahuan dan kemudahan hanya dapat digunakan dalam praktik pengelolaan keuangan yang nyata. Singkatnya, untuk meningkatkan kinerja UMKM, diperlukan pendekatan terpadu yang tidak hanya berkonsentrasi pada pendidikan dan akses, tetapi juga mendorong perilaku keuangan yang disiplin melalui pendampingan berkelanjutan.
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